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      Fiscal, distributional and efficiency impacts of land and property taxes

      Coleman, Andrew; Grimes, Arthur
      DOI
       10.1080/00779954.2010.492576
      Link
       www.tandfonline.com
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      Citation
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      Coleman, A. & Grimes, A. (2010). Fiscal, distributional and efficiency impacts of land and property taxes. New Zealand Economic Papers, 44(2), 179-199.
      Permanent Research Commons link: https://hdl.handle.net/10289/5571
      Abstract
      Land taxes are known to be amongst the most efficient forms of taxation, as land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is little international (or New Zealand) evidence regarding the distributional impacts of land and property taxes. Nor is there much New Zealand evidence on their potential fiscal implications or about the taxes' impacts on asset values and debt positions. Using both partial and general equilibrium models, we explore impacts that may arise from the imposition of land and property taxes in New Zealand.
      Date
      2010
      Type
      Journal Article
      Publisher
      Routledge
      Collections
      • Management Papers [1125]
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