Land Taxation: A New Zealand Perspective
eJournal of Tax Research 2012, Vol. 10, No. 3, pp. 573-588
17 Pages Posted: 6 Oct 2016
Date Written: September 1, 2012
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.
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