Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes… Read More ›
Compulsory acquisition and regulating what can be done on land are distinct but conceptually similar urban planning tools. However, while both may be regarded as… Read More ›
The 2023 Commonwealth Budget provided a number of different forms of additional transfers of government funds to support those on low incomes as compensation for… Read More ›
In 1977, I published a paper in the Economic Journal entitled ‘Measurement of Tax Progressivity: An International Comparison.’ In this paper, I developed an index… Read More ›
Equity crowdfunding is an efficient and fast-growing means of channelling private capital to start-up companies. In New Zealand, progressive and innovative regulation and a syndication… Read More ›
Replacing the current stamp duty or conveyance duty on the transfer of property and the narrow base land tax with an annual property tax would… Read More ›
The final report of New Zealand’s most recent Tax Working Group was released in February 2019. The recommendations were dominated by two proposals: to introduce… Read More ›
This post is the final in a three-part series, which began with my analysis of the Government’s plan to flatten the tax schedule and continued… Read More ›
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