Abstract
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 to 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.
Original language | English |
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Pages (from-to) | 21-68 |
Number of pages | 48 |
Journal | Australian Tax Forum |
Volume | 18 |
Issue number | 1 |
Publication status | Published - 2003 |