Fiscal, distributional and efficiency impacts of land and property taxes
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.
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Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal New Zealand Economic Papers.
Volume (Year): 44 (2010)
Issue (Month): 2 ()
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Web page: http://www.tandfonline.com/RNZP20
Other versions of this item:
- Andrew Coleman & Arthur Grimes, 2009. "Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes," Working Papers 09_14, Motu Economic and Public Policy Research.
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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