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El. knyga: Land Tax in Australia: Fiscal reform of sub-national government

(University of Technology, Sydney)
  • Formatas: 394 pages
  • Išleidimo metai: 22-Dec-2015
  • Leidėjas: Routledge
  • ISBN-13: 9781317567677
Kitos knygos pagal šią temą:
Land Tax in Australia: Fiscal reform of sub-national governmentDidesnis paveikslėlis
  • Formatas: 394 pages
  • Išleidimo metai: 22-Dec-2015
  • Leidėjas: Routledge
  • ISBN-13: 9781317567677
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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 Australia’s 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.

List of tables
ix
List of figures
xi
Acknowledgements xiii
About the author xv
Overview xvii
Book structure xix
Terms and acronyms xxi
PART 1 Status quo and the evolving challenge
1(44)
1 Advance Australia fair
3(18)
Introduction
3(1)
Structure of government and evolution of Australia's tax system
4(6)
Inquiries into tax reform and government expenditure
10(4)
Tax reforms of the late 20th and early 21st centuries
14(3)
Taxation design and economic reform
17(2)
Summary
19(2)
2 Evolution economics and status quo of taxing land
21(24)
Introduction
21(3)
Economics of taxing land and the urban challenge
24(2)
Land tax: from settlement to the present in Australia
26(7)
Land tax revenue trends and principles of good tax design
33(10)
Summary
43(2)
PART 2 Land tax assessment and administration in Australia
45(194)
3 Definitions and bases of value
54(19)
Definitions of value
54(3)
Bases of value
57(4)
Australian bases of value
61(10)
Summary
71(2)
4 Valuation of land and assessment of land tax
73(32)
Introduction
73(1)
Research method and rationale
74(1)
Research method -- simulations
75(3)
Residential simulation
78(12)
Retail simulation
90(11)
Residential/retail comparison
101(1)
Summary
102(3)
5 Principal place of residence
105(38)
Introduction
105(3)
Data matching or reform
108(2)
The need for fiscal reform
110(1)
New South Wales -- defining the principal place of residence
111(10)
Queensland -- defining the principal place of residence
121(6)
Victoria -- defining the principal place of residence
127(5)
South Australia -- defining the principal place of residence
132(2)
Tasmania -- defining the principal place of residence
134(1)
Western Australia -- defining the principal place of residence
135(8)
6 Business use, investment and development land
143(40)
Introduction
143(1)
New South Wales (NSW)
144(13)
Queensland
157(5)
Victoria
162(7)
South Australia
169(4)
Tasmania
173(3)
Western Australia
176(3)
Northern Territory
179(1)
Australian Capital Territory
180(3)
7 Objections, appeals and enforcement
183(56)
Introduction
183(1)
New South Wales land values -- objections and appeals
184(14)
Victoria
198(10)
Queensland
208(6)
South Australia
214(4)
Tasmania
218(7)
Western Australia
225(6)
Northern Territory
231(1)
Australian Capital Territory (ACT)
232(3)
Summary
235(4)
PART 3 Recurrent land taxation -- international case studies
239(62)
8 United States and Canada
243(24)
Overview
243(1)
United States
243(11)
Summary
254(1)
Canada
254(13)
9 United Kingdom -- England and Ireland
267(12)
Overview
267(1)
England
267(6)
Ireland
273(4)
Summary
277(2)
10 Denmark
279(12)
Reform of sub-national government
279(2)
An evolving finance path and equalisation system
281(1)
Role of land and property taxation
282(1)
Current land and property taxation
283(2)
Operation of land and property value tax 2001/02 to 2014
285(1)
Tax freeze for property value tax
285(1)
Ceiling on buying and selling property
286(1)
Limiting property value tax rises from year to year
286(1)
Strengths of the land and property tax system
287(1)
Challenges of the land and property tax system
287(1)
Options for reform in 2015/16 and beyond
288(1)
Summary
289(2)
11 New Zealand
291(10)
Overview
291(1)
New Zealand's tax system and tax mix
291(3)
Local government
294(2)
Land and property taxation
296(1)
Bases of value
297(2)
Objections to valuations
299(1)
Summary
299(2)
PART 4 Reforming land value taxation and fiscal reform of sub-national government in Australia
301(46)
12 Reforming recurrent land tax under the status quo
306(20)
What is land tax in a modern Australian tax system?
307(3)
Land tax reform under the status quo
310(2)
Bases of assessing land taxes
312(4)
The emerging value and rating phenomenon
316(8)
Summary
324(2)
13 Realigning Australia's tax system
326(21)
Introduction
326(1)
Property tax reform and housing mobility
327(2)
Recurrent land tax reform
329(4)
A modern Australian tax framework: top-down and bottom-up reform
333(3)
Which tier of government should levy recurrent land tax?
336(11)
Conclusion 347(1)
Where to go from here 348(3)
References 351(6)
Index 357
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.
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