The Conversation

What can other countries teach us about GST reform?

Author: The Conversation

History tells us it's better for countries to get their GST right to start with, rather than try to broaden the base later.Natalie Boog/AAP

Value added tax (VAT), virtually non-existent before 1960, has been the predominant form of consumption tax since the mid-1980s.

Given that more than 160 countries now have a VAT, it is hardly surprising that...

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