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The Taxable Capacity of Australian Land and Resources

Published on 01 Jan 03 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Previous work on measuring Australia's land wealth is reviewed and a time series of Australian land values constructed for most of the twentieth century. Estimates are made of Australian land income and compared with Australian tax revenues. It is demonstrated that Australia could finance tax cuts and international tax competition for labour and capital tax bases through higher fiscal contributions from land revenues.

Author profile:

Dr Terence Dwyer CTA
Terry is Visiting Fellow, National Centre for Development Studies, Asia Pacific School of Economics and Management, Australian National University. Current at 06 January 2003 Click here to expand/collapse more articles by Terry DWYER.
 
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