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Report on land based local tax systems

Local government funding and financing main illustration

Olivershaw Ltd

Date published

15 May 2019

Report on land based local tax systems – a comparison of a rating base that applies over successive years as compared with the current New Zealand rating system.

This paper has been prepared to assist the New Zealand Productivity Commission with its inquiry into local government funding and financing. The question is whether legislation governing local authority rates should be amended to allow councils more easily to capture the benefits of growth through a rating system whereby taxes on property would increase in line with increasing property values – referred to in this paper as a local property tax.


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