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: "We never expel a foreigner" - globalism, interconnectivity and the experiment of the open society

authors: Peters, Michael A.

abstract: This paper begins with Popper’s appeal to Pericles of Athens to illustrate the history and philosophy of a political principle of democracy and education that sustains the open society. It considers “globalism” as openness and proposes several dimenions of the concept of openness, before examining “Openness as Liberal Internationalism” and “Global Systems History”.

text: "We never expel a foreigner" - globalism, interconnectivity and the experiment of the open society This paper begins with Popper’s appeal to Pericles of Athens to illustrate the history and philosophy of a political principle of democracy and education that sustains the open society. It considers “globalism” as openness and proposes several dimenions of the concept of openness, before examining “Openness as Liberal Internationalism” and “Global Systems History”.

year: 2016

title: Unpacking media narratives: Racism and problematic reasonings

authors: Tan, Kyle K. H.

abstract: In this research brief, we present summaries of four case studies of racism in mainstream and social media in Aotearoa. Through a series of carefully selected datasets sourced from TV episodes (Police TEN 7), print media such as news articles (including Northland checkpoints), and tweets (Three Waters reform), we outline how Māori are represented across these mediums. With an expert in language modelling on our team, we analysed large datasets that give us sufficient statistical power to infer specific Māori discourses on respective platforms. Further, we examined key themes that characterise how Māori are represented in the media and signal the scale of anti-Māori attacks. For instance, we found that the predominant discussion on Three Waters reform on Twitter focused on ‘conflict’ (distrust towards government; 33%) and ‘capability’ (questioning the credibility of the reform; 23%) rather than its core intention of promoting water ‘safety’ (7%). The modelling analysis was supplemented by in-depth qualitative analysis that integrates anti-Māori themes (Moewaka-Barnes et al., 2012) and problematic reasoning tactics (Sturgill, 2021) to elucidate how false, deficit-based rhetoric about Māori is deployed to fuel racism and disinformation. In summary, our findings reinforce Kupu Taea’s call for new media sectors to integrate Te Tiriti o Waitangi into their practices to safeguard Māori and other minoritised groups who are likely to be at the fore of racist attacks.

text: Unpacking media narratives: Racism and problematic reasonings In this research brief, we present summaries of four case studies of racism in mainstream and social media in Aotearoa. Through a series of carefully selected datasets sourced from TV episodes (Police TEN 7), print media such as news articles (including Northland checkpoints), and tweets (Three Waters reform), we outline how Māori are represented across these mediums. With an expert in language modelling on our team, we analysed large datasets that give us sufficient statistical power to infer specific Māori discourses on respective platforms. Further, we examined key themes that characterise how Māori are represented in the media and signal the scale of anti-Māori attacks. For instance, we found that the predominant discussion on Three Waters reform on Twitter focused on ‘conflict’ (distrust towards government; 33%) and ‘capability’ (questioning the credibility of the reform; 23%) rather than its core intention of promoting water ‘safety’ (7%). The modelling analysis was supplemented by in-depth qualitative analysis that integrates anti-Māori themes (Moewaka-Barnes et al., 2012) and problematic reasoning tactics (Sturgill, 2021) to elucidate how false, deficit-based rhetoric about Māori is deployed to fuel racism and disinformation. In summary, our findings reinforce Kupu Taea’s call for new media sectors to integrate Te Tiriti o Waitangi into their practices to safeguard Māori and other minoritised groups who are likely to be at the fore of racist attacks.

year: 2025