title: Fiscal, distributional and efficiency impacts of land and property taxes

authors: Coleman, Andrew

subjects: land tax

abstract: Land taxes are known to be amongst the most efficient forms of taxation, as land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is little international (or New Zealand) evidence regarding the distributional impacts of land and property taxes. Nor is there much New Zealand evidence on their potential fiscal implications or about the taxes' impacts on asset values and debt positions. Using both partial and general equilibrium models, we explore impacts that may arise from the imposition of land and property taxes in New Zealand.

text: Fiscal, distributional and efficiency impacts of land and property taxes Land taxes are known to be amongst the most efficient forms of taxation, as land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is little international (or New Zealand) evidence regarding the distributional impacts of land and property taxes. Nor is there much New Zealand evidence on their potential fiscal implications or about the taxes' impacts on asset values and debt positions. Using both partial and general equilibrium models, we explore impacts that may arise from the imposition of land and property taxes in New Zealand.

year: 2010

title: International trade agreements and international migration

authors: Poot, Jacques

subjects: international trade

abstract: Despite large potential economic gains to the countries concerned, bilateral and multilateral negotiations regarding liberalization of migration have not had the high profile of trade negotiations and agreements. Migration and trade have been traditionally the prerogative of different ministries, yet there are many interdependencies between international trade, foreign investment and migration. The relevance of these interdependencies for trade negotiations has been remarkably ignored in the literature. In this paper we therefore focus on the two-way interaction between international migration and agreements designed to enhance cross-border trade or investment. Liberalization of international trade in services and the movement of people are likely to offer much more significant economic gains than liberalization of remaining barriers to goods trade. However, progress within multilateral frameworks is fraught with difficulty. Mode IV of GATS is restricted to temporary movement of service employees and has yielded little progress so far. Negotiations within more flexible unilateral and bilateral frameworks are likely to be more successful in liberalizing the movement of labour. We discuss several specific examples and conclude that trade negotiations are increasingly accommodating migration policies that favour temporary migration over permanent migration and that the migration regulatory framework is likely to be further linked to trade and investment over time.

text: International trade agreements and international migration Despite large potential economic gains to the countries concerned, bilateral and multilateral negotiations regarding liberalization of migration have not had the high profile of trade negotiations and agreements. Migration and trade have been traditionally the prerogative of different ministries, yet there are many interdependencies between international trade, foreign investment and migration. The relevance of these interdependencies for trade negotiations has been remarkably ignored in the literature. In this paper we therefore focus on the two-way interaction between international migration and agreements designed to enhance cross-border trade or investment. Liberalization of international trade in services and the movement of people are likely to offer much more significant economic gains than liberalization of remaining barriers to goods trade. However, progress within multilateral frameworks is fraught with difficulty. Mode IV of GATS is restricted to temporary movement of service employees and has yielded little progress so far. Negotiations within more flexible unilateral and bilateral frameworks are likely to be more successful in liberalizing the movement of labour. We discuss several specific examples and conclude that trade negotiations are increasingly accommodating migration policies that favour temporary migration over permanent migration and that the migration regulatory framework is likely to be further linked to trade and investment over time.

year: 2009-04

title: Ideology is theft: Thoughts on the legitimacy of a Maori psychology

authors: Tamatea, Armon J.

subjects: Maori

abstract: ‘War, in fact, can be seen as a process of achieving equilibrium among unequal technologies’ (McLuhan, 1964) 
We are at war. As Western science and its accompanying technology expands the frontiers of knowledge at an ever-increasing rate, ‘indigenous’ perspectives of knowledge are exiled into the borderlands of special interest groups and localized research programmes. Mainstream scientific thought lays claim to objective interpretations of experience at the expense of alternative realities offered by emerging theories of knowledge. Furthermore, as localized worldviews (i.e., those derived from ancestral knowledge bases and pre-industrial or non-scientific premises) challenge existing paradigms, the inevitable interactions threaten to undermine the fidelity of this knowledge. One such arena where this ideological conflict is apparent is the growing field of Maori psychology.

text: Ideology is theft: Thoughts on the legitimacy of a Maori psychology ‘War, in fact, can be seen as a process of achieving equilibrium among unequal technologies’ (McLuhan, 1964) 
We are at war. As Western science and its accompanying technology expands the frontiers of knowledge at an ever-increasing rate, ‘indigenous’ perspectives of knowledge are exiled into the borderlands of special interest groups and localized research programmes. Mainstream scientific thought lays claim to objective interpretations of experience at the expense of alternative realities offered by emerging theories of knowledge. Furthermore, as localized worldviews (i.e., those derived from ancestral knowledge bases and pre-industrial or non-scientific premises) challenge existing paradigms, the inevitable interactions threaten to undermine the fidelity of this knowledge. One such arena where this ideological conflict is apparent is the growing field of Maori psychology.

year: 2008