A group reviewing the tax system in New Zealand is considering a land tax.
The group has again supported a capital gains tax - despite a lukewarm response so far from the Government.
A member of the group, PricewaterhouseCoopers chairman John Shewan, says he is not convinced the Government has taken a capital gains tax off its agenda.
Papers issued on Friday show such a tax could raise as much as $1.5 billion per year.
Radio New Zealand's economics correspondent says this would be enough to pay for the Government's goal of cutting personal, trust and company tax rates to 30 cents in the dollar.
The group's recommendations for a land tax would come despite officials' concerns it could plunge highly indebted landowners into negative equity and create problems for the banks.