A progressive income tax penalises those taxpayers with a fluctuating income (for example, farmers), as compared with those on a stable income with the same average. However there are various methods of smoothing taxable ...

This paper examines post-war trends in rural land prices. New Zealand has a freehold system of land tenure and a land registration system based on the Torrens system first used in South Australia. As a result, reliable ...

This study concerns the economics of a particular section of the food distribution industry in New Zealand, namely that part responsible for distributing fresh fruit and vegetables. Distribution costs are measured as the ...