A fair go?: A response to the independent local government review panel's assessment of municipal taxation in NSW

Drew, J; Dollery, B

A fair go?: A response to the independent local government review panel's assessment of municipal taxation in NSW

Drew, J

Dollery, B

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Publication Type:: Journal Article
Citation:: Australian Tax Forum: a journal of taxation policy, law and reform, 2015, 30 (3), pp. 471 - 489
Issue Date:: 2015-12-01

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Field	Value	Language
dc.contributor.author	Drew, J https://orcid.org/0000-0003-3579-5758	en_US
dc.contributor.author	Dollery, B	en_US
dc.date.issued	2015-12-01	en_US
dc.identifier.citation	Australian Tax Forum: a journal of taxation policy, law and reform, 2015, 30 (3), pp. 471 - 489	en_US
dc.identifier.issn	0812-695X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/41790
dc.description.abstract	The Independent Local Government Review Panel (ILGRP) recently handed down its final report on the financial sustainability of New South Wales (NSW) councils. The report identifies a number of problems in relation to local government rating practice and recommends that the NSW Government consider replacing the present rate-pegging regime, changing the base from which council rates are levied for high-density unit complexes and reducing the number of exemptions and concessions currently available. At the heart of the recommendations is an empirically untested contention that the current system of council rates in NSW is inherently inequitable in terms of both inter-municipal equity and capacity to pay. We begin our assessment of the ILGRP claims by reviewing the theoretical foundations of council property taxes. We then provide a synoptic account of NSW municipal rating before empirically assessing equity under the current arrangements. Finally, we propose a set of public policy responses which address the equity problems identified in our analysis.	en_US
dc.relation.ispartof	Australian Tax Forum: a journal of taxation policy, law and reform	en_US
dc.title	A fair go?: A response to the independent local government review panel's assessment of municipal taxation in NSW	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	30	en_US
utslib.for	1605 Policy and Administration	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1801 Law	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/DVC (Research)
pubs.organisational-group	/University of Technology Sydney/DVC (Research)/lnstitute for Public Policy and Governance
pubs.organisational-group	/University of Technology Sydney/Strength - IPPG - Institute for Public Policy and Governance
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.issue	3	en_US
pubs.volume	30	en_US

Abstract:

The Independent Local Government Review Panel (ILGRP) recently handed down its final report on the financial sustainability of New South Wales (NSW) councils. The report identifies a number of problems in relation to local government rating practice and recommends that the NSW Government consider replacing the present rate-pegging regime, changing the base from which council rates are levied for high-density unit complexes and reducing the number of exemptions and concessions currently available. At the heart of the recommendations is an empirically untested contention that the current system of council rates in NSW is inherently inequitable in terms of both inter-municipal equity and capacity to pay. We begin our assessment of the ILGRP claims by reviewing the theoretical foundations of council property taxes. We then provide a synoptic account of NSW municipal rating before empirically assessing equity under the current arrangements. Finally, we propose a set of public policy responses which address the equity problems identified in our analysis.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/41790