Some Issues in Australian Land Taxation

In: Environment and planning. C, Government and policy, Band 3, Heft 1, S. 97-110

Abstract

The main features of Australian land taxation at state and local levels are set out first and emphasis is put on the limited role it plays today. Various conceptual problems such as the reasons for imposing special taxes on land, the distinctions between different taxes, such as site value rating, taxes on increments in land values, and charges aimed at the recovery of infrastructure and servicing costs, are explored in some detail. A final section looks at policy alternatives in Australia in the light of the preceding discussion.