Purpose – The purpose of this paper is to examine housing speculation in Auckland, New Zealand, the second most unaffordable market in the world.Design/methodology/approach – The study considers rental property purchases from 2002 to 2016within the Auckland region. The authors apply a simple...

This article reviews the case for taxing capital gains in New Zealand. The analogy is drawn between a taxation system and a medieval toll bridge. The wider the span of the bridge the more traffic can pass in the same time period. This can allow a reduction in the rate of toll, reducing the...

This paper develops a model of the housing market incorporating a construction sector, a rental sector, and a housing demand sector to examine the long term consequences for the housing market of different types of capital gains taxes. The sector is based on an overlapping generations model of...