The serious research gap on VAT/GST : a New Zealand perspective after 20 years of GST

Twenty years ago, New Zealand introduced an almost neutral goods and services tax (GST) that, in many respects, is still widely recognized as international best practice. Nonetheless, the GST has a low university teaching and research profile in New Zealand. At the recent 20th anniversary conference, many suggestions for future research and work on the VAT/GST were made. In view of the results of the conference, the author concludes that there are good short and medium-term reasons for policymakers, professionals, administrators, researchers and educators in all VAT/GST countries to pay more attention to the tax. After an introduction, the article discusses the low profile of the New Zealand GST, raising the profile pf VAT/GST teaching and research, double VAT/GST agreements, international VAT/GST guidelines (OECD), and transfer pricing.