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.
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