SPOTLIGHT September 2019 • Bougainville is a post-confict region whose economic base needs to be re-established. • Given its post-confict nature, broadening Bougainville’s tax base would be better than raising tax rates to achieve economic development. • A potential way of broadening the tax base is through a 1 percent levy imposed on cocoa sales. • Tis levy would be good for several reasons, the main ones being that the tax burden would be shared and revenue reinvested into the cocoa industry. • Te Autonomous Bougainville Government (ABG) should consider further research on the cocoa levy and conduct consultations with key stakeholders before implementing it. Key Points COCOA LEVY HAS THE POTENTIAL TO BROADEN BOUGAINVILLE’S TAX BASE Martha Waim Volume 12, Issue 8 www.pngnri.org