This paper critically surveys three State policy reviews of land taxation made in 1990 and 1991. The problems created by asset inflation for land taxation prompted acceptance of recommendations to speed up the land valuation process and to partly simplify rate scales. However base broadening was rejected leaving land tax in Australia a discriminatory tax on business use of land. The study points to the contrast to New Zealand where land tax was abolished in 1991.
Barry Reece, B.A. (Hons.), M.A. (Essex U.K.), Consultant and Lecturer, School of Building,
University of New South Wales. He was Tax Advisor, Economics and Revenue Division, NSW Treasury, 1988-90 and Branch Head, Revenue Forecasting and Analysis Branch, NSW Department of Finance, 1986-88. While Senior Lecturer in Economics, University of New England, he served on the research staff of the Asprey Committee in 1974. He was Secretary of the New South Wales Tax Task Force in 1988.
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23 October 2012