Recurrent Property Taxation: Revenue Re-alignment for State and local government in Australia

Mangioni, V

Recurrent Property Taxation: Revenue Re-alignment for State and local government in Australia

Mangioni, V

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Publisher:: PRRES
Publication Type:: Conference Proceeding
Citation:: PRRES Conference Proceedings, 2013, pp. 1 - 17
Issue Date:: 2013-01

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Field	Value	Language
dc.contributor.author	Mangioni, V https://orcid.org/0000-0003-0367-2171	en_US
dc.contributor.editor	-	en_US
dc.date	2013-01-13	en_US
dc.date.issued	2013-01	en_US
dc.identifier.citation	PRRES Conference Proceedings, 2013, pp. 1 - 17	en_US
dc.identifier.uri	http://hdl.handle.net/10453/30907
dc.description.abstract	Australia is one of the few jurisdictions internationally that imposes a recurrent tax on property at two levels of government. As one of the more visible taxes, the challenge facing government is managing taxpayer perceptions. This in turn impacts specifically on the level of government that is best perceived by the taxpayer to collect this tax. This paper examines the emerging trends in revenue collected from recurrent property tax by state and local government across Australia over the past decade. It further examines the diverging rationale for its imposition across these tiers of government and how taxpayer perceptions are to be managed by government as it increases in importance as a source of tax revenue over the next decade.	en_US
dc.publisher	PRRES	en_US
dc.relation.ispartof	PRRES Conference Proceedings	en_US
dc.relation.ispartof	Pacific Rim Real Estate Conference	en_US
dc.title	Recurrent Property Taxation: Revenue Re-alignment for State and local government in Australia	en_US
dc.type	Conference Proceeding
utslib.location	Sydney	en_US
utslib.location.activity	Melbourne, Australia	en_US
utslib.for	1202 Building	en_US
dc.location.activity	Melbourne, Australia
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Design, Architecture and Building
pubs.organisational-group	/University of Technology Sydney/Strength - CCDP - Contemporary Design Practice
utslib.copyright.status	closed_access
pubs.consider-herdc	true	en_US
pubs.finish-date	2013-01-16	en_US
pubs.place-of-publication	Sydney	en_US
pubs.start-date	2013-01-13	en_US

Abstract:

Australia is one of the few jurisdictions internationally that imposes a recurrent tax on property at two levels of government. As one of the more visible taxes, the challenge facing government is managing taxpayer perceptions. This in turn impacts specifically on the level of government that is best perceived by the taxpayer to collect this tax. This paper examines the emerging trends in revenue collected from recurrent property tax by state and local government across Australia over the past decade. It further examines the diverging rationale for its imposition across these tiers of government and how taxpayer perceptions are to be managed by government as it increases in importance as a source of tax revenue over the next decade.

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http://hdl.handle.net/10453/30907