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The Taxable Capacity of Australian Land and Resources


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.

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Dr Terence Dwyer CTA
Dr Terry Dwyer graduated with honours in Arts and Economics from Sydney University and earned his PhD from Harvard University in the history of taxation theory. He has been a Fellow of The Tax Institute since the 1970s. Terry has had wide experience in advising on tax policy in the Australian Federal Treasury, Prime Minister’s Department and Economic Planning Advisory Council. During that time, he was a Cabinet notetaker in the 1985 Tax Summit and Secretary of the Inter-Departmental Committee on Retirement Incomes. He has subsequently advised Australian and international clients, including other governments and was an adviser to Senator Brian Harradine during the Senate GST debate. As the principal of Dwyer Lawyers since 2008, he now advises private clients on estate planning, asset protection, business and tax planning. He has represented clients in tax and superannuation litigation. - Current at 04 February 2020
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