The Taxable Capacity of Australian Land and Resources

Terry Dwyer

The Taxable Capacity of Australian Land and Resources

Terry Dwyer

Research output: Contribution to journal › Literature 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 language	English
Pages (from-to)	21-68
Number of pages	48
Journal	Australian Tax Forum
Volume	18
Issue number	1
Publication status	Published - 2003

Access to Document

Cite this

@article{b82282ae4df74ddf9acb0612cdfac1cf,

title = "The Taxable Capacity of Australian Land and Resources",

abstract = "Previous work on measuring Australia{\textquoteright}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.",

keywords = "taxation, land values, fiscal competition",

author = "Terry Dwyer",

year = "2003",

language = "English",

volume = "18",

pages = "21--68",

journal = "Australian Tax Forum",

publisher = "Taxation Institute of Australia",

number = "1",

}

TY - JOUR

T1 - The Taxable Capacity of Australian Land and Resources

AU - Dwyer, Terry

PY - 2003

Y1 - 2003

N2 - 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.

AB - 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.

KW - taxation

KW - land values

KW - fiscal competition

M3 - Literature review

VL - 18

SP - 21

EP - 68

JO - Australian Tax Forum

JF - Australian Tax Forum

IS - 1

ER -

The Taxable Capacity of Australian Land and Resources

Abstract

Access to Document

Fingerprint

Cite this