Shelf A
The design & its lineage
Drawing set · this site
The architecture, in full
The complete design: no tax on earned income; land value tax on community-created rents; GST on voluntary consumption; corporate tax rebuilt as a privilege charge — with the incentive clauses and the transition.
Provenance · this site
The single tax — where Column I comes from
The 135-year-old idea the land column descends from: New Zealand's own 1878 land tax, a century of land-value council rating, why exemptions killed it in 1990 — and what the modern architecture keeps and changes.
Pamphlet · 1890 · PDF
The Single Tax: What It Is and Why We Urge It
Henry George's own eight-page summary of the original idea. The moral and economic case, in the author's voice — still the best short read on land value taxation.
Book · 1879 · external
Progress and Poverty
George's full treatise — the best-selling economics book of the nineteenth century. New Zealand, remarkably, had legislated a land tax the year before it appeared.
Shelf B
The government's files
Check our numbers
Every chart on the data page is drawn from one of these files, and each chart carries its own data table so you can compare without a spreadsheet.
Dataset · xlsx · The Treasury
Tax outturn data — monthly history
Accrual revenue by tax type, monthly, July 1993 – June 2025. Net GST, corporates, individuals — the historical backbone of this site.
Accounts · PDF · The Treasury
Financial Statements of the Government, FY2025
The audited year: total tax $121,058m; GST $29,550m net; corporate $17,496m; individuals $61,849m; RWT $4,507m — Note 4, Sovereign Revenue.
Forecast · PDF · The Treasury
Half Year Economic & Fiscal Update 2025
The official forecasts used on the data page: net GST to $38.6b and corporate tax to $23.8b by FY2030 — growth doing the work, at unchanged rates.
Dataset · xlsx · Inland Revenue
Revenue collected, 2001–2025
IRD's independent series — GST and net company tax match the Treasury outturn data almost to the million, a built-in cross-check.
Companion site · external
taxdollars.nz — the spend, interactive
Every dollar of the Government's $141.7 billion 2024/25 spend, broken down interactively — from NZ Super to defence, with per-person costs. The exploratory twin of our spending page.
Dataset · Stats NZ
National accounts — the land base
The national balance sheet separates land from buildings by sector: ~$1.6 trillion of land at Dec 2025, ~$1.5t outside government hands.
Report · OECD
Revenue Statistics 2025 — New Zealand
The tax-mix benchmark: NZ takes 41.7% of tax from personal income vs an OECD average of 23.7%. Companion: Consumption Tax Trends (VRR 0.96).
Dataset · LINZ Data Service
NZ Primary Parcels
Every current parcel polygon in New Zealand — 2,791,560 of them — with legal description and area. The land column's base, mapped to the boundary peg.
Statute · NZ Legislation
Rating Valuations Act 1998
The law that already requires a separate land value for every rating unit, refreshed at least every three years and audited by the Valuer-General.
Shelf C
The research record
Further reading
- Mirrlees et al., Tax by Design: The Mirrlees Review — IFS (2011). The definitive modern tax-design study; recommends exactly this pairing of land value taxation with a broad VAT.
- Coleman & Grimes, Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes — Motu Working Paper 09-14 (2009). The New Zealand modelling behind Column I.
- Avi-Yonah, Corporations, Society, and the State: A Defense of the Corporate Tax — Virginia Law Review (2004). The concession theory behind Column III.
- IMF, Broadening the Gains from Generative AI: The Role of Fiscal Policies — Staff Discussion Note (2024). Why the labour-income tax base is the wrong place to stand for the next fifty years.
- Bastani & Waldenström, AI, Automation and Taxation — IZA Policy Paper 212 (2024). The tax-policy implications of automation, surveyed.
- McCluskey, Timmins & Grimes, Property Taxation in New Zealand — Lincoln Institute (2002). A century of land-value rating in practice, here.
- Inland Revenue, Multinational Enterprises — Compliance Focus 2024. The concentration of the corporate base: ~800 monitored groups, a third of the take.
Spotted an error in our numbers? The whole point of this tax base is that it's checkable. Tell us and we'll correct it publicly.