Land taxation: A New Zealand perspective.
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Open Access Location
Authors
Barrett, J.
Veal, J.
Keywords
Taxation
Land taxation
Land taxation
Description of form
Refereed journal article.
Publisher
Rights
Rights holder
Issue Date
2012
Peer-reviewed status
Type
Article
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.