> For Australia, the 'one rate' was used as a selling point, to replace > the various sales taxes & tariffs. It eventually ended up being 2 > rates, 0% for food, and 10% for everything else The Really Sucky Bit of GST in NZ, that a lot of people question and dislike, is that for many consumer costs GST is a tax on a tax For example, the government takes a healthy slice of the pump price as excise tax, and then takes GST on top of that. Same with council rates Analysis figures are put out from time to time about what the true level of taxation is (ie what Treasury is really taking off you directly and indirectly), but if you want the weary sleep of the down-trodden and ignorant, best not to think about it -- http://www.piclist.com PIC/SX FAQ & list archive View/change your membership options at http://mailman.mit.edu/mailman/listinfo/piclist