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Some Issues in Australian Land Taxation

Author

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  • A R Prest

    (Department of Economics, London School of Economics and Political Science, Houghton Street, London WC2A 2AE, England)

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.

Suggested Citation

  • A R Prest, 1985. "Some Issues in Australian Land Taxation," Environment and Planning C, , vol. 3(1), pages 97-110, March.
    • Handle: RePEc:sae:envirc:v:3:y:1985:i:1:p:97-110
    DOI: 10.1068/c030097
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    References listed on IDEAS

    as
    1. Bentley, Philip, 1973. "The Australian Local Government Tax Base: Revenue Potential," Australian Economic Papers, Wiley Blackwell, vol. 12(20), pages 21-35, June.
    2. Brian L. Bentick, 1980. "Capitalized Property Taxes and the Viability of Rural Enterprise Subject to Urban Pressure," Land Economics, University of Wisconsin Press, vol. 56(4), pages 451-456.
    3. Bentick, B L, 1972. "Improving the Allocation of Land between Speculators and Users: Taxation and Paper Land," The Economic Record, The Economic Society of Australia, vol. 48(121), pages 18-41, March.
    Full references (including those not matched with items on IDEAS)

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