References
- Atkinson , A.B. 1975 . The Economics of Inequality , Oxford : Oxford. .
- Atkinson , A.B. , ed. 1980 . Wealth, Income and Inequality, , 2nd ed. , Oxford : Oxford .
- Barlowe , R. 1978 . Land Resource Economics, , 3rd ed. , New Jersey : Prentice‐Hall. .
- Bhatia , K.B. 1970 . “Accrued Capital Gains, Personal Income and Saving in the United States, 1948–64” . Review of Income and Wealth , 16 (4) December
- Currie , J.M. 1971 . “The Concept of Economic Surplus and its Use in Economic Analysis” . Economic Journal , 81 (4) December
- David , M. 1968 . Alternative Approaches to Capital Gains Taxation , Washington, D.C. : Brookings .
- Department of Statistics . May 1981 . Monthly Abstract of Statistics , May , Wellington : Government Printer .
- Department of Statistics [annually] . New Zealand Official Yearbook , Wellington : Government Printer. .
- Kay , J.A. and King , M.A. 1978 . The British Tax System , Oxford : Oxford. .
- Keiper , J.S. 1961 . Theory and Measurement of Rent , Philadelphia : Chilton. .
- Meade , J.E. 1978 . The Structure and Reform of Direct Taxation , London : Allen and Unwin. . (Chairman)
- Mishan , EJ. 1959 . “Rent as a Measure of Welfare Change” . American Economic Review , 49 (3) June
- Muldoon , R.D. 1982 . Budget 1982 , Wellington : Government Printer. .
- Newell , M. 1977 . An Introduction to the Economics of Urban Land Use , London : Estates Gazette. .
- Okun , A.M. 1975 . Equality and Efficiency: The Big Tradeoff , Washington, D.C. : Brookings .
- OECD . 1979 . The Taxation of Net Wealth, Capital Transfers and Capital Cains of Individuals , Paris : OECD. .
- Prest , A.R. and Barr , N.A. 1979 . Public Finance in Theory and Practice, , 6th ed. , London : Weidenfeld and Nicolson .
- Ratcliffe , J. 1976 . Land Policy , London : Hutchinson. .
- Ross , L.N. 1967 . Taxation in New Zealand , Wellington : Government Printer. . (Chairman)
- Royal Commission on the Taxation of Profits and Income . 1955 . Final Report , London : HMSO . Cmnd 9474
- Simons , H.C. 1938 . Personal Income Taxation , Chicago : Chicago. .
- Task Force on Tax Reform and McCaw , P.M. 1982 . Report , Wellington : Government Printer. . Chairman
- Massey University.
- Modified and abridged from a paper first presented at a conference of the New Zealand