Filling the Land Tax Void: New Zealand Standpoint

aut.relation.endpage740
aut.relation.issue3en_NZ
aut.relation.journaleJournal of Tax Research,en_NZ
aut.relation.pages31
aut.relation.startpage719
aut.relation.volume14en_NZ
aut.researcherGupta, Ranjana
dc.contributor.authorGupta, Ren_NZ
dc.date.accessioned2018-11-28T21:46:51Z
dc.date.available2018-11-28T21:46:51Z
dc.date.copyright2016-12en_NZ
dc.date.issued2016-12en_NZ
dc.description.abstractThis paper investigates land taxation from a New Zealand perspective and examines the principles of economic efficiency and equity behind three common property valuation methods for taxation. The primary question is whether using land value as the base on which to assess property tax remains the most efficient and equitable tax mechanism compared to capital value tax on improvements and annual value tax on estimated income earned from the property. The paper briefly assesses the challenges confronting valuation and the impacts that may arise from a levy of property tax in jurisdictions with different features. While issues exist in the determination of any basis of value, it is asserted however, that there is a need for considering exemption provisions to implement a land value tax in New Zealand, which has a significant potential to compromise the principle of economic efficiency.
dc.identifier.citationeJournal of Tax Research (2016) vol. 14, no. 3, pp. 719-740.
dc.identifier.urihttps://hdl.handle.net/10292/12091
dc.relation.urihttps://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/Gupta_Filing_the_land_tax_void.pdfen_NZ
dc.rightsThis journal is copyright. Apart from any reasonable dealing for the purpose of education, research or review as specified under the Copyright Act (Commonwealth), no part may be reproduced by any process without written permission from the School of Taxation & Business Law. Authors will be asked to grant the School of Taxation & Business Law exclusive worldwide copyright of their papers published in the journal.
dc.rights.accessrightsOpenAccessen_NZ
dc.titleFilling the Land Tax Void: New Zealand Standpointen_NZ
dc.typeJournal Article
pubs.elements-id218636
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/NZ Work Research Institute
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