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

ISBN-13: 9781032179568 / Angielski / Miękka / 2021 / 396 str.

Vince Mangioni

Opis

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

Spis treści

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

O autorze

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.