Land tax in Australia :: fiscal reform of sub-national government /
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
London :
Routledge, Taylor & Francis Group,
2016.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781317567677 1317567676 1317567684 9781317567684 9781315736662 1315736667 9781317567660 1317567668 |
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| 505 | 0 | |a 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. | |
| 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. | |
| 650 | 0 | |a Land value taxation |x Law and legislation |z Australia. | |
| 650 | 0 | |a Real property tax |x Law and legislation |z Australia. | |
| 650 | 0 | |a Real property and taxation |z Australia. | |
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| 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. |
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| 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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| publisher | Routledge, Taylor & Francis Group, |
| record_format | marc |
| spelling | Mangioni, Vince, author. Land tax in Australia : fiscal reform of sub-national government / Vince Mangioni. London : Routledge, Taylor & Francis Group, 2016. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Online resource; title from PDF title page (EBSCO, viewed January 11, 2016). Includes bibliographical references and index. 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. Land value taxation Law and legislation Australia. Real property tax Law and legislation Australia. Real property and taxation Australia. Biens réels et impôt Australie. BUSINESS & ECONOMICS Public Finance. bisacsh Land value taxation Law and legislation fast Real property and taxation fast Real property tax Law and legislation fast Australia fast https://id.oclc.org/worldcat/entity/E39QbtfRv8PPH7gCqhkJ8DK8bM has work: Land tax in Australia (Text) https://id.oclc.org/worldcat/entity/E39PCGp9G3BdwD6F3PJDrQc8bq https://id.oclc.org/worldcat/ontology/hasWork Print version: Mangioni, Vincent. Land tax in Australia 9781138831254 (DLC) 2015023187 (OCoLC)910964804 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1131633 Volltext |
| 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. Land value taxation Law and legislation Australia. Real property tax Law and legislation Australia. Real property and taxation Australia. Biens réels et impôt Australie. BUSINESS & ECONOMICS Public Finance. bisacsh Land value taxation Law and legislation fast Real property and taxation fast Real property tax Law and legislation fast |
| 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 | Land value taxation Law and legislation Australia. Real property tax Law and legislation Australia. Real property and taxation Australia. Biens réels et impôt Australie. BUSINESS & ECONOMICS Public Finance. bisacsh Land value taxation Law and legislation fast Real property and taxation fast Real property tax Law and legislation fast |
| topic_facet | Land value taxation Law and legislation Australia. Real property tax Law and legislation Australia. Real property and taxation Australia. Biens réels et impôt Australie. BUSINESS & ECONOMICS Public Finance. Land value taxation Law and legislation Real property and taxation Real property tax Law and legislation Australia |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1131633 |
| work_keys_str_mv | AT mangionivince landtaxinaustraliafiscalreformofsubnationalgovernment |