| Description |
1 online resource |
| Contents |
Cover; Title; Copyright; Contents; List of tables; List of figures; Acknowledgements; About the author; Overview; Book structure; Terms and acronyms; Part 1 Status quo and the evolving challenge; 1 Advance Australia fair; Introduction; Structure of government and evolution of Australia's tax system; Inquiries into tax reform and government expenditure; Tax reforms of the late 20th and early 21st centuries; Taxation design and economic reform; Summary; 2 Evolution economics and status quo of taxing land; Introduction; Economics of taxing land and the urban challenge |
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Land tax: from settlement to the present in AustraliaLand tax revenue trends and principles of good tax design; Summary; Part 2 Land tax assessment and administration in Australia; 3 Definitions and bases of value; Definitions of value; Bases of value; Australian bases of value; Summary; 4 Valuation of land and assessment of land tax; Introduction; Research method and rationale; Research method -- simulations; Residential simulation; Retail simulation; Residential/retail comparison; Summary; 5 Principal place of residence; Introduction; Data matching or reform; The need for fiscal reform |
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New South Wales -- defining the principal place of residenceQueensland -- defining the principal place of residence; Victoria -- defining the principal place of residence; South Australia -- defining the principal place of residence; Tasmania -- defining the principal place of residence; Western Australia -- defining the principal place of residence; 6 Business use, investment and development land; Introduction; New South Wales (NSW); Queensland; Victoria; South Australia; Tasmania; Western Australia; Northern Territory; Australian Capital Territory; 7 Objections, appeals and enforcement |
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IntroductionNew South Wales land values -- objections and appeals; Victoria; Queensland; South Australia; Tasmania; Western Australia; Northern Territory; Australian Capital Territory (ACT); Summary; Part 3 Recurrent land taxation -- international case studies; 8 United States and Canada; Overview; United States; Summary; Canada; 9 United Kingdom -- England and Ireland; Overview; England; Ireland; Summary; 10 Denmark; Reform of sub-national government; An evolving finance path and equalisation system; Role of land and property taxation; Current land and property taxation |
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Operation of land and property value tax 2001/02 to 2014Tax freeze for property value tax; Ceiling on buying and selling property; Limiting property value tax rises from year to year; Strengths of the land and property tax system; Challenges of the land and property tax system; Options for reform in 2015/16 and beyond; Summary; 11 New Zealand; Overview; New Zealand's tax system and tax mix; Local government; Land and property taxation; Bases of value; Objections to valuations; Summary; Part 4 Reforming land value taxation and fiscal reform of sub-national government in Australia |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Online resource; title from PDF title page (EBSCO, viewed January 11, 2016) |
| Subject |
Land value taxation -- Law and legislation -- Australia
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Real property tax -- Law and legislation -- Australia
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Real property and taxation -- Australia
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BUSINESS & ECONOMICS -- Public Finance.
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Land value taxation -- Law and legislation
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Real property and taxation
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Real property tax -- Law and legislation
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Australia
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| Form |
Electronic book
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| ISBN |
9781317567677 |
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1317567676 |
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1317567684 |
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9781317567684 |
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9781315736662 |
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1315736667 |
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9781317567660 |
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1317567668 |
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