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Impact of Commonwealth indirect taxes on exporters

Research report

Released 11 / 08 / 1998

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  • Contents

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


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