Land tax in Australia : fiscal reform of sub-national government

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