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Land Taxes and Revenue Needs as Communities Grow and Decline
Evidence from New ZealandDocumentos de trabajoJulio 2004Suzi Kerr, Andrew Aitken, and Arthur GrimesNew Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...
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Property Taxation in New Zealand
Documentos de trabajoDiciembre 2002William J. McCluskey, with Arthur Grimes and Jason TimminsSince European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...