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10 Austl. Tax F. 223 (1993)
The Abolition of Land Tax in New Zealand: Searching for Causes and Policy Lessons

handle is hein.journals/austraxrum10 and id is 227 raw text is: The Abolition of Land Tax in New Zealand: Searching For Causes And Policy Lessons Barry F Reece* This paper examines the abolition of land tax at the central government level in New Zealand in 1991 and explores the property market, legislative and taxation circumstances behind the decision. It briefly assesses the likely consequences for the property market of the abolitionof the tax. The respective views of industry, the bureaucracy, local government, politicians and academic commentators concerning the abolition areformu- lated asfive conjectures. Each is reviewed and evaluated as an explanation ofthe tax's termination, the effort of reformist politicians being rated as the most important. The paper concludes that New Zealand's abolition ofland Lecturer, School of Building, University of New South Wales. Formerly Tax Advisor NSW Treasury. The author acknowledges helpful discussion in the preparation of this paper with John Bossons, Richard Braddock, David Collins, Kelvin Cooper, Eric Groom, Viv Hall, John Hutcheson, Rick Krever, Jacques Poot, Mathew Ryan, Mel Self, Ryoichi Shimada, Squire Speedy, Helen Tippett, Peter Young. As well, Jacques Poot and Squire Speedy kindly supplied invaluable references. The author alone is responsible for the views expressed in the paper and any remaining errors are his. Financial research assistance from the FJ Walsh Bequest Macquarie University and the University of NSW is acknowledged.

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