GST in retrospect and prospect

GST in retrospect and prospect

by Richard E. Krever, David Ian White

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"After two decades, it is time to take stock of the New Zealand goods and services tax ... With this object in mind ... organised in late 2006 a symposium to look at the [NZ GST], the impact it has had elsewhere, and the issues that have emerged in practice with the New Zealand tax and its overseas counterparts"--Pref., p. viii.

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