Article: New Zealand.(land and property taxation)

ROBERT D. KEALL [*]

NEW ZEALAND IS a "small country at the world's end," [1] its closest significant neighbor being Australia, more than a thousand miles distant. Its population of over 3.5 million mainly occupies two narrow islands with a combined area somewhat larger than Great Britain, lying diagonally in the South Pacific roughly midway between the Tropic of Capricorn and the Antarctic Circle.

For scenic beauty and variety, the nation has few if any rivals. In the north, lush, semi-tropical vegetation and thermal geysers may be found; in the south, alps, glaciers, fjords, lakes, forests, and rolling heathland; while attractive cities grace both ...

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