The Taxable Capacity of Australian Land and Resources

Terry Dwyer

    Research output: Contribution to journalLiterature review

    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 languageEnglish
    Pages (from-to)21-68
    Number of pages48
    JournalAustralian Tax Forum
    Volume18
    Issue number1
    Publication statusPublished - 2003

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