IDEAS home Printed from https://ideas.repec.org/a/ags/remaae/9623.html
   My bibliography  Save this article

A Review of the Taxation of Property: Local Government Rates in Victoria 1

Author

Listed:
  • Johnson, David T.

Abstract

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.

Suggested Citation

  • Johnson, David T., 1993. "A Review of the Taxation of Property: Local Government Rates in Victoria 1," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 61(03), December.
  • Handle: RePEc:ags:remaae:9623
    as

    Download full text from publisher

    File URL: http://purl.umn.edu/9623
    Download Restriction: no

    References listed on IDEAS

    as
    1. 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, March.
    2. 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, September.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Financial Economics; Land Economics/Use;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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). General contact details of provider: http://edirc.repec.org/data/aaresea.html .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.