The Resource Land Tax in Australia : Fiscal Reform of Sub-National Government

Land Tax in Australia : Fiscal Reform of Sub-National Government

Label
Land Tax in Australia : Fiscal Reform of Sub-National Government
Title
Land Tax in Australia
Title remainder
Fiscal Reform of Sub-National Government
Creator
Subject
Genre
Language
eng
Cataloging source
MiAaPQ
http://library.link/vocab/creatorName
Mangioni, Vince
Dewey number
336.220994
LC call number
KU2830.L36M36 2016
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/subjectName
Real property tax - Law and legislation - Australia
Label
Land Tax in Australia : Fiscal Reform of Sub-National Government
Link
https://ebookcentral.proquest.com/lib/oulaw/detail.action?docID=4218926
Instantiates
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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 -- Land tax: from settlement to the present in Australia -- Land 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 -- New South Wales - defining the principal place of residence -- Queensland - 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
  • Introduction -- New 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 -- Operation of land and property value tax 2001/02 to 2014 -- Tax 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 -- 12 Reforming recurrent land tax under the status quo -- What is land tax in a modern Australian tax system? -- Land tax reform under the status quo -- Bases of assessing land taxes -- The emerging value and rating phenomenon -- Summary -- 13 Realigning Australia's tax system -- Introduction -- Property tax reform and housing mobility -- Recurrent land tax reform -- A modern Australian tax framework: top-down and bottom-up reform -- Which tier of government should levy recurrent land tax? -- Conclusion -- Where to go from here -- References -- Index
Dimensions
unknown
Edition
1st ed.
Extent
1 online resource (394 pages)
Form of item
online
Isbn
9781317567677
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC4218926
  • (Au-PeEL)EBL4218926
  • (CaPaEBR)ebr11136856
  • (CaONFJC)MIL882964
  • (OCoLC)935253417
Label
Land Tax in Australia : Fiscal Reform of Sub-National Government
Link
https://ebookcentral.proquest.com/lib/oulaw/detail.action?docID=4218926
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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 -- Land tax: from settlement to the present in Australia -- Land 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 -- New South Wales - defining the principal place of residence -- Queensland - 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
  • Introduction -- New 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 -- Operation of land and property value tax 2001/02 to 2014 -- Tax 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 -- 12 Reforming recurrent land tax under the status quo -- What is land tax in a modern Australian tax system? -- Land tax reform under the status quo -- Bases of assessing land taxes -- The emerging value and rating phenomenon -- Summary -- 13 Realigning Australia's tax system -- Introduction -- Property tax reform and housing mobility -- Recurrent land tax reform -- A modern Australian tax framework: top-down and bottom-up reform -- Which tier of government should levy recurrent land tax? -- Conclusion -- Where to go from here -- References -- Index
Dimensions
unknown
Edition
1st ed.
Extent
1 online resource (394 pages)
Form of item
online
Isbn
9781317567677
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC4218926
  • (Au-PeEL)EBL4218926
  • (CaPaEBR)ebr11136856
  • (CaONFJC)MIL882964
  • (OCoLC)935253417

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