LexisNexis New Zealand has kindly consented to the classic text, John Prebble The Taxation of Property Transactions (1985) being posted on the SSRN website. Statutory references are to sections as numbered in the Income Tax Act 1976, but apart from re-numbering and reorganisation, the law in the...

We describe the evolution of Oregon’s one-off property tax system, which emphasizes stable growth in tax payments and inter-jurisdictional uniformity in tax rates. We contrast its outcomes in two sections of Portland, which had the best, most fairly administered property tax system in the...

In this article, the authors propose property tax reforms that would allow local governments to raise property tax revenue while protecting vulnerable taxpayers. They also discuss the legal changes necessary to make local tax policies responsive to local economic conditions, and the...

Over the past three decades, more than a dozen developed nations have abandoned their wealth taxes. Yet the United States today finds itself in the midst of a political debate about implementing a wealth tax to partially fund the spending commitments of progressive presidential hopefuls. The...

This paper examines aspects of the policy design processes associated with the 1999 Review of Business Taxation. Given the breadth of the Review’s recommendations this paper focuses on two of its enacted proposals, the non-commercial loss (NCL) rules and the Simplified Tax System (STS). Whilst...