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not favorable to development. The government should explore the feasibility of including the value
of land in the tax base for rates. In addition, it is clear that there is a great scope for investment to
open up rural areas of land with potential for great productivity. It would therefore be reasonable to
study the extension of rates to cover improvements outside the present "rateable areas." There is no
obvious reason why tourist facilities, large processing facilities, etc., should not be taxed to help
finance the roads that enable people and products to get to and from those facilities; further study
would therefore be in order.