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

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