GST and the global economy: identifying the underlying causes of consumption tax conflicts affecting cross-border trade. This project will provide an independent analysis of the desirability of particular types of destination based jurisdictional rule in a GST/VAT in light of their effects on global trade and revenue collection. Focussing on basic principles, the project will assess the relationship between the ideal subject of the tax (consumption) and the practical effects of existing laws (wh ....GST and the global economy: identifying the underlying causes of consumption tax conflicts affecting cross-border trade. This project will provide an independent analysis of the desirability of particular types of destination based jurisdictional rule in a GST/VAT in light of their effects on global trade and revenue collection. Focussing on basic principles, the project will assess the relationship between the ideal subject of the tax (consumption) and the practical effects of existing laws (which tax their own peculiar concept of consumption). The inclusion of comparative research on developing and transition countries will enable Australia to assess the outcomes of the concurrent OECD and EC work in this area from a broader perspective and to evaluate the effects of its own laws on both global trade and the revenue of Australia and its trading partners.Read moreRead less