Resources

2021 Background Papers

The Fair Economic Return tax - a summary (August 2021)

This background paper provides a summary of the Fair Economic Return (FER) tax, a tax proposed to address the current distortion that incentivises over-investment in housing in Aotearoa New Zealand. Discussed at length by Associate Professor Susan St John and Terry Baucher in their paper Fair Economic Return: Restoring equity to the social fabric of New Zealand, this summary document discusses the need for such a tax, and how it would be designed.

Read the full paper here Fair Economic Return: Restoring equity to the social fabric of New Zealand by Susan St John and Terry Baucher here (PDF)

Read CPAG's The Fair Economic Return tax - a summary here in PDF format and in Word