THE FUTURE OF MONEY Bernard A. Lietaer - library.uniteddiversity ...

One of the most intriguing findings of this survey is that the
involvement of women in the process is also increasing with time,
independently of their social or political background. In fact, in
communities using the green dollar, women often have the highest
participation rate.
Last but not least, there have been substantial debates and
evaluations in New Zealand within the Internal Revenue Department
(IRD, the tax authority) and the Department of Social Welfare (DSW,
the administrator of the welfare and unemployment support system).
The tax authority in New Zealand has followed a general ruling
that whenever systematic professional services are involved (e.g. a
plumber doing a plumbing job), the green dollar income should be
accounted for as regular income; taxes are therefore due, and remain
payable in NZ$.
However, when the activity is outside normal activity (e.g. that
same plumber repairing a car and getting paid in green dollars), then
no taxes are due.
The Department of Social Welfare has been directly instrumental in
funding a number of start-up projects in LETS systems because:
(a) The green dollar systems help the beneficiaries to maintain and
acquire skills;
b) Participation helps maintain motivation to search for 'normal'
jobs; and
(c) These systems are often a springboard to self-employment.
Australia