ABSTRACT

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.

part |2 pages

Part 1 Status quo and the evolving challenge

chapter 1|18 pages

Advance Australia fair

part |9 pages

Part 2 Land tax assessment and administration in Australia

chapter 3|19 pages

Definitions and bases of value

chapter 5|38 pages

Principal place of residence

chapter 7|56 pages

Objections, appeals and enforcement

part |4 pages

Part 3 Recurrent land taxation – international case studies

chapter 8|24 pages

United States and Canada

chapter 9|12 pages

United Kingdom – England and Ireland

chapter 10|12 pages

Denmark

chapter 11|10 pages

New Zealand

part |5 pages

Part 4 Reforming land value taxation and fiscal reform of sub-national government in Australia

chapter 13|25 pages

Realigning Australia’s tax system