Miscellaneous 1992

State land taxation: A critical review

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1992


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.


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  • Published By: B.F Reece
  • Published On:1 Jan 1992

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Miscellaneous 1992

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