Land tax in Australia: fiscal reform of sub-national government
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
London
Routledge, Taylor & Francis Group
2016
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| Subjects: | |
| Item Description: | Online resource ; title from PDF title page (EBSCO, viewed January 11, 2016) |
| Physical Description: | 1 online resource |
| ISBN: | 9781317567677 1317567676 1317567684 9781317567684 9781315736662 1315736667 |
Staff View
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| 500 | |a Online resource ; title from PDF title page (EBSCO, viewed January 11, 2016) | ||
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| 505 | 8 | |a Land tax: from settlement to the present in AustraliaLand 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 | |
| 505 | 8 | |a New South Wales -- defining the principal place of residenceQueensland -- 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 | |
| 505 | 8 | |a IntroductionNew 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 | |
| 505 | 8 | |a Operation of land and property value tax 2001/02 to 2014Tax 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 | |
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Record in the Search Index
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| any_adam_object | |
| author | Mangioni, Vince |
| author_facet | Mangioni, Vince |
| author_role | aut |
| author_sort | Mangioni, Vince |
| author_variant | v m vm |
| building | Verbundindex |
| bvnumber | BV044360241 |
| collection | ZDB-4-NLEBK |
| contents | 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 AustraliaLand 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 residenceQueensland -- 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 IntroductionNew 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 2014Tax 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 |
| ctrlnum | (ZDB-4-NLEBK)ocn933433125 (OCoLC)933433125 (DE-599)BVBBV044360241 |
| dewey-full | 336.220994 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.220994 |
| dewey-search | 336.220994 |
| dewey-sort | 3336.220994 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| geographic | Australien |
| geographic_facet | Australien |
| id | DE-604.BV044360241 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:50:46Z |
| institution | BVB |
| isbn | 9781317567677 1317567676 1317567684 9781317567684 9781315736662 1315736667 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029762872 |
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| open_access_boolean | |
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| psigel | ZDB-4-NLEBK |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | Routledge, Taylor & Francis Group |
| record_format | marc |
| spelling | Mangioni, Vince Verfasser aut Land tax in Australia fiscal reform of sub-national government Vince Mangioni London Routledge, Taylor & Francis Group 2016 1 online resource txt rdacontent c rdamedia cr rdacarrier Online resource ; title from PDF title page (EBSCO, viewed January 11, 2016) 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 AustraliaLand 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 residenceQueensland -- 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 IntroductionNew 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 2014Tax 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 BUSINESS & ECONOMICS / Public Finance bisacsh Land value taxation / Law and legislation fast Real property and taxation fast Real property tax / Law and legislation fast Recht Wirtschaft Land value taxation Law and legislation Australia Real property tax Law and legislation Australia Real property and taxation Australia Australien Erscheint auch als Druck-Ausgabe Mangioni, Vincent, author Land tax in Australia 9781138831254 |
| spellingShingle | Mangioni, Vince 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 AustraliaLand 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 residenceQueensland -- 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 IntroductionNew 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 2014Tax 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 BUSINESS & ECONOMICS / Public Finance bisacsh Land value taxation / Law and legislation fast Real property and taxation fast Real property tax / Law and legislation fast Recht Wirtschaft Land value taxation Law and legislation Australia Real property tax Law and legislation Australia Real property and taxation Australia |
| title | Land tax in Australia fiscal reform of sub-national government |
| title_auth | Land tax in Australia fiscal reform of sub-national government |
| title_exact_search | Land tax in Australia fiscal reform of sub-national government |
| title_full | Land tax in Australia fiscal reform of sub-national government Vince Mangioni |
| title_fullStr | Land tax in Australia fiscal reform of sub-national government Vince Mangioni |
| title_full_unstemmed | Land tax in Australia fiscal reform of sub-national government Vince Mangioni |
| title_short | Land tax in Australia |
| title_sort | land tax in australia fiscal reform of sub national government |
| title_sub | fiscal reform of sub-national government |
| topic | BUSINESS & ECONOMICS / Public Finance bisacsh Land value taxation / Law and legislation fast Real property and taxation fast Real property tax / Law and legislation fast Recht Wirtschaft Land value taxation Law and legislation Australia Real property tax Law and legislation Australia Real property and taxation Australia |
| topic_facet | BUSINESS & ECONOMICS / Public Finance Land value taxation / Law and legislation Real property and taxation Real property tax / Law and legislation Recht Wirtschaft Land value taxation Law and legislation Australia Real property tax Law and legislation Australia Real property and taxation Australia Australien |
| work_keys_str_mv | AT mangionivince landtaxinaustraliafiscalreformofsubnationalgovernment |