| dc.contributor.author | James, Simon | en_GB |
| dc.contributor.author | Alley, Clinton | en_GB |
| dc.date.accessioned | 2009-12-01T11:54:04Z | en_GB |
| dc.date.accessioned | 2011-01-25T10:26:56Z | en_GB |
| dc.date.accessioned | 2013-03-19T16:09:20Z | |
| dc.date.issued | 2009 | en_GB |
| dc.description.abstract | The purpose of this paper is to reflect on the original process, arguments and
legislative differences for the introduction of VAT in the UK and GST in NZ and to
assess, contrast and compare how they have been applied and justified by subsequent
events. | en_GB |
| dc.identifier.uri | http://hdl.handle.net/10036/87174 | en_GB |
| dc.language.iso | en | en_GB |
| dc.publisher | University of Exeter Business School | en_GB |
| dc.relation.ispartofseries | Discussion Papers in Management | en_GB |
| dc.relation.ispartofseries | 09/03 | en_GB |
| dc.relation.url | http://business-school.exeter.ac.uk/research/management/discussion_papers/ | en_GB |
| dc.subject | value-added tax | en_GB |
| dc.subject | tax law | en_GB |
| dc.subject | New Zealand | en_GB |
| dc.subject | Great Britain | en_GB |
| dc.title | Reflections on the introduction of Value Added Tax in the United Kingdom and Goods and Services Tax in New Zealand | en_GB |
| dc.type | Working Paper | en_GB |
| dc.date.available | 2009-12-01T11:54:04Z | en_GB |
| dc.date.available | 2011-01-25T10:26:56Z | en_GB |
| dc.date.available | 2013-03-19T16:09:20Z | |
| dc.identifier.issn | 1472-2939 | en_GB |
| dc.description | Working paper | en_GB |
