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Land value taxation: a critique of 'Tax Reform, a Rational Solution'

Smith, Julie P

Description

It has been argued by advocates of land value taxation that the centrepiece of tax reform should be land taxation, because of the efficiency, equity, simplicity and ethical advantages of taxation of the unearned increment in land values. This paper critiques these arguments. It is shown, by historical reference to the fate of land value taxation in the Australian states, to the ACT public leasehold system, and to the Commonwealth capital gains tax, that such tax reform will never succeed...[Show more]

dc.contributor.authorSmith, Julie P
dc.date.accessioned2003-03-26
dc.date.accessioned2004-05-19T06:29:51Z
dc.date.accessioned2011-01-05T08:25:04Z
dc.date.available2004-05-19T06:29:51Z
dc.date.available2011-01-05T08:25:04Z
dc.date.created2000
dc.identifier.urihttp://hdl.handle.net/1885/40217
dc.identifier.urihttp://digitalcollections.anu.edu.au/handle/1885/40217
dc.description.abstractIt has been argued by advocates of land value taxation that the centrepiece of tax reform should be land taxation, because of the efficiency, equity, simplicity and ethical advantages of taxation of the unearned increment in land values. This paper critiques these arguments. It is shown, by historical reference to the fate of land value taxation in the Australian states, to the ACT public leasehold system, and to the Commonwealth capital gains tax, that such tax reform will never succeed precisely because of its advantages, which adversely impinge on the interests of politically powerful landowners.
dc.format.extent146962 bytes
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.subjectland value taxation
dc.subjecttax reform
dc.subjecttax policy
dc.subjectland taxes
dc.subjectpublic leasehold
dc.subjectbetterment taxes
dc.subjectresource taxes
dc.subjectcapital gains taxes,
dc.titleLand value taxation: a critique of 'Tax Reform, a Rational Solution'
dc.typeWorking/Technical Paper
local.description.notesDay, P., R. Else-Mitchell, et al (1996). Tax reform: a rational solution
local.description.refereedno
local.identifier.citationmonthjun
local.identifier.citationyear2000
local.identifier.eprintid1053
local.rights.ispublishedyes
dc.date.issued2000
local.contributor.affiliationANU
local.contributor.affiliationCEPR, RSSS
local.citationDiscussion Paper no.417
CollectionsANU Research Publications

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