Land Taxation: A New Zealand Perspective

eJournal of Tax Research 2012, Vol. 10, No. 3, pp. 573-588

17 Pages Posted: 6 Oct 2016  

Jonathan M. Barrett

Victoria University of Wellington

John A. Veal

Open Polytechnic of New Zealand

Date Written: September 1, 2012

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.

Suggested Citation

Barrett, Jonathan M. and Veal, John A., Land Taxation: A New Zealand Perspective (September 1, 2012). eJournal of Tax Research 2012, Vol. 10, No. 3, pp. 573-588 . Available at SSRN: https://ssrn.com/abstract=2841132

Jonathan M. Barrett (Contact Author)

Victoria University of Wellington ( email )

PO Box 600
Wellington 6140
New Zealand

John A. Veal

Open Polytechnic of New Zealand

Private Bag 31914
3 Cleary Street
Lower Hutt, Welllington 5011
New Zealand

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