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 practice and policy to reform and bring this tax into the 21st Century.
The need for fiscal reform and strengthening the finances of Australias sub-national government is long overdue. These reforms aim to minimise the taxpayer revolts encountered in previous attempts at land tax reform, while improving tax effort in line with other advanced OECD countries.
This book provides an essential resource for all property professionals working in development, valuation, law, investment, as well as accountants, tax economists and government administrators. It is highly recommended for students on property, taxation, legal and social science courses.
This book 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. He sets out what Australia must do through practice
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 Australias Tax System: Blue Sky
Reform
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.
