Impact of Commonwealth indirect taxes on exporters

Research report

Released 11 / 08 / 1998

Preliminaries
- Copyright, Foreword, Contents, Overview
1 Background to the study
- 1.1 Purpose of the study
- 1.2 The Commission’s approach
- 1.3 Report outline
2 Indirect taxation arrangements
- 2.1 The Commonwealth indirect tax system
- 2.2 The New Zealand tax system
- 2.3 Other systems
3 Impact on manufacturing exporters
- 3.1 Approach to the analysis
- 3.2 Cost impacts
- 3.3 The Commission’s assessment
4 Economy wide effects
- 4.1 Commonwealth indirect tax reform
- 4.2 Wider reform
Appendix A Terms of reference
Appendix B Study participants
Appendix C Modelling
- C.1 Alternative tax regimes
- C.2 Direct and indirect price effects
- C.3 Effects on activity levels and economic wellbeing
Appendix D Review of the modelling
References