Land Tax in Australia - Vince Mangioni

Land Tax in Australia

Fiscal reform of sub-national government

(Autor)

Buch | Hardcover
394 Seiten
2016
Routledge (Verlag)
978-1-138-83125-4 (ISBN)
137,15 inkl. MwSt
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.

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.

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

Zusatzinfo 54 Tables, black and white; 30 Line drawings, black and white
Verlagsort London
Sprache englisch
Maße 156 x 234 mm
Gewicht 680 g
Themenwelt Naturwissenschaften Biologie Ökologie / Naturschutz
Recht / Steuern Allgemeines / Lexika
Recht / Steuern EU / Internationales Recht
Recht / Steuern Privatrecht / Bürgerliches Recht Sachenrecht
Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Betriebswirtschaft / Management Spezielle Betriebswirtschaftslehre Immobilienwirtschaft
Wirtschaft Volkswirtschaftslehre
ISBN-10 1-138-83125-5 / 1138831255
ISBN-13 978-1-138-83125-4 / 9781138831254
Zustand Neuware
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