Open Access Te Herenga Waka-Victoria University of Wellington
thesis_access.pdf (2.55 MB)

The Use of Land Value Taxation In New Zealand (1891 - 1991)

Download (2.55 MB)
posted on 2021-12-08, 19:39 authored by Dylan Hobbs

This thesis examines the historical use of land value taxation by the New Zealand government over the period 1891 – 1991. The study adopts qualitative research methods to explore how land taxation policy progressed over the century and what were the relevant influences on policy direction. The primary aim of the study is to examine how the land value tax policy used in New Zealand developed over time, what drove changes to it and, ultimately, why it was abolished. To this end the study adopts a historical institutionalist framework to analyse the influence of institutional factors on the development of land tax policy. Particular attention is paid to the influence of ideas, path dependency, critical junctures and power. The research itself is an interpretive narrative history, primarily drawing from historical document sources including government records and publications, legislation, parliamentary debate records, court records and media coverage. By addressing this topic, this research informs future debate as to the suitability of land taxation for use as a tool to influence the property market or as a method of wealth taxation. In addition it offers an explanation as to how methods of taxation can become obsolete and eventually be abolished, in a New Zealand context.


Copyright Date


Date of Award



Te Herenga Waka—Victoria University of Wellington

Rights License

Author Retains Copyright

Degree Discipline


Degree Grantor

Te Herenga Waka—Victoria University of Wellington

Degree Level


Degree Name

Doctor of Philosophy

ANZSRC Type Of Activity code


Victoria University of Wellington Item Type

Awarded Doctoral Thesis



Victoria University of Wellington School

School of Accounting and Commercial Law


Marriott, Lisa; Smith, Andrew