A Review of the Taxation of Property: Local Government Rates in Victoria 1
The paper reviews the taxation of property in Victoria and in particular the method of raising revenue for local government from rural landowners. A major contradiction between the apparent philosophical basis and its application is identified. A modification to the existing method of calculation is suggested based on the use value of rural land. The advantages and disadvantages of the use value modification are discussed and compared to the system of property taxes presently used. The use method system implies a changed incidence of tax on the three categories of taxpayer; farm, residential and commercial. The split between these categories for aggregations of local governments under the proposed situation and in the present situation is compared.
Volume (Year): 61 (1993)
Issue (Month): 03 (December)
|Contact details of provider:|| Postal: AARES Central Office Manager, Crawford School of Public Policy, ANU, Canberra ACT 0200|
Phone: 0409 032 338
Web page: http://www.aares.info/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- P.D. Groenewegen, 1985. "The National Taxation Summit: Success Or Failure? An Overview Of The Major Issues," Economic Papers, The Economic Society of Australia, vol. 4(3), pages 1-17, 09.
- Peter B. Dixon & David Johnson & Jeff Borland, 1986. "Long-Term Prospects For Real Wage Growth And Real Rates Of Return On Assets In Australia," Economic Papers, The Economic Society of Australia, vol. 5(1), pages 16-25, 03.
When requesting a correction, please mention this item's handle: RePEc:ags:remaae:9623. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.