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    Land taxation: A New Zealand perspective.

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    Author
    Barrett, J.
    Veal, J.
    Keyword
    Taxation
    Land taxation
    Description of form
    Refereed journal article.
    Date
    2012
    Type
    Article
    Language
    en
    Abstract
    This article considers land taxation from a New Zealand perspective. The theory underpinning land taxation is first sketched, along with the legislative history of land taxation in New Zealand and contemporary local arrangements. Generally accepted tax criteria are then applied to land tax proposals; other relevant concerns are also considered. It is concluded that, as a substitute for capital gains tax, which New Zealand does not current levy, a national land tax has little to offer but, as a radical alternative to income tax, a national land value tax deserves greater consideration.
    Citation
    Barrett, J., & Veal, J. (2012). Land taxation: A New Zealand perspective. eJournal of Tax Research, 10(3), 573-588.
    URI
    http://hdl.handle.net/11072/1501
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