Bulletin n. 2-3/2013
February 2014
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • Benge Matt, Pallot Marie, Slack Hamish
    Possible lessons for the US from New Zealand's GST
    in National Tax Journal , volume 66 n.2 ,  2013 ,  479-98
    New Zealand's broad-based GST has often been suggested as a desirable model for a value added tax. This paper explains how New Zealand s GST works and discusses how its broad-based approach came about, why this has been acceptable in New Zealand when it has not been in many other countries, and outlines what we see as problem areas of the tax.
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