ABSTRACT
This chapter focuses on reforming land tax as it currently operates across two tiers of government and addressing factors which influence the base of the tax, how the tax is assessed and the much neglected void in taxpayer understanding. It further provides options for improving tax effort and reforming some of the outdated restraints that have impacted revenues. The first step in reforming land tax is to understand the limitations and challenges confronting the tax, which has, in part, been discussed in Parts 1 to 3 of the book and which are implicit in a number of the international jurisdictions. In exploring these factors further, it is apt to consult participants involved in the administration of this tax and consider the breadth of options for reform.
