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Land Tax in Australia : Fiscal Reform of Sub-National Government. オーストラリアの土地税
・ISBN 978-1-138-83125-4 2016 hard GB£ 145.99
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・ISBN 978-1-032-17956-8 2021 paper GB£ 53.99
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-315-73666-2
| 著者・編者 | Mangioni, Vince, |
|---|---|
| 出版社 | (Routledge, UK) |
| ページ数 | 394 pp. |
| 言語 | ENG |
| ニュース番号 | ＜627-497＞ |
解説
Land Tax in Australia demonstrates how land tax operates and is administered across State and local governments in Australia. International expert Vincent Mangioni reviews the current status and emerging trends in these taxes in Australia and compares them with the UK, USA, Canada, Denmark and New Zealand. Using substantial original research, the author sets out what Australia must do through practice and policy to reform and bring this tax into the 21st Century.
The need for fiscal reform and strengthening the finances of Australia's sub-national government is long overdue. These reforms aim to minimise the taxpayer revolts encountered in previous attempts at land tax reform, while improving tax effort in line with other advanced OECD countries.
This book provides an essential resource for all property professionals working in development, valuation, law, investment, as well as accountants, tax economists and government administrators. It is highly recommended for students on property, taxation, legal and social science courses.