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dc.contributor.authorColeman, Andrew
dc.contributor.authorGrimes, Arthur
dc.date.accessioned2011-08-12T02:23:35Z
dc.date.available2011-08-12T02:23:35Z
dc.date.issued2010
dc.identifier.citationColeman, A. & Grimes, A. (2010). Fiscal, distributional and efficiency impacts of land and property taxes. New Zealand Economic Papers, 44(2), 179-199.en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/5571
dc.description.abstractLand 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.en_NZ
dc.language.isoen
dc.publisherRoutledgeen_NZ
dc.relation.urihttp://www.tandfonline.com/doi/abs/10.1080/00779954.2010.492576en_NZ
dc.subjectland taxen_NZ
dc.subjectproperty taxen_NZ
dc.titleFiscal, distributional and efficiency impacts of land and property taxesen_NZ
dc.typeJournal Articleen_NZ
dc.identifier.doi10.1080/00779954.2010.492576en_NZ
dc.relation.isPartOfNew Zealand Economic Papersen_NZ
pubs.begin-page179en_NZ
pubs.elements-id35491
pubs.end-page199en_NZ
pubs.issue2en_NZ
pubs.volume44en_NZ


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