1st Edition

Land Tax in Australia Fiscal reform of sub-national government

By Vince Mangioni Copyright 2016
396 Pages
by Routledge

394 Pages
by Routledge

394 Pages
by Routledge

Land Tax in Australia demonstrates how land tax operates and is administered across State and local governments in Australia. International expert Vincent Mangioni reviews the current status and emerging trends in these taxes in Australia and compares them with the UK, USA, Canada, Denmark and New Zealand. Using substantial original research, the author sets out what Australia must do through... Read more

Part I: Status Quo and the Emerging Challenge, 1: Advance Australia Fair, 2: Evolution Economics and Status Quo of Taxing Land, Part II: Land Tax Assessment and Administration in Australia, 3: Definitions and Bases of Value, 4: Valuation of Land and Assessment of Land Tax, 5: Principle Place of Residence, 6: Business Use, Investment and Development Land, 7: Objections Appeals and Enforcement, Part III: Recurrent Land Tax – International Case Studies, 8: United States and Canada, 9: United Kingdom – England and Ireland, 10: Denmark, 11 New Zealand, Part IV: Reforming Land Value Taxation and Fiscal Reform of Subnational Government in Australia, 12: Reforming Land Tax Under the Status Quo, 13: Realigning Australia’s Tax System: Blue Sky Reform

Biography

Vincent Mangioni is Associate Professor at the University of Technology Sydney, Australia. He is an internationally recognised expert on recurrent land and property taxation and frequently speaks at international conferences and industry workshops on this subject.