Who was Henry George and what was his importance to Australia's
property tax system?
2 What is meant by
unearned and earned increments?
Why is it necessary to have statutory assumptions and conditions in
the definition of a property tax value?
What is meant by prairie value? Is the concept applicable to
the valuation of rural lands with dense virgin timber for property
Discuss and compare the property tax system in your state with that
in any other state.
What is a worsement and how does it relate to the value of
land for property tax purposes?
Provide 3 examples of special adaptability and show how the concept
is used to arrive at the highest and best use.
Discuss and analyze the following taxes using the criteria of "good
in this part:
- income tax
- stamp duty
- payroll tax
- "user pays" for
example, electricity and water.
Analyze and discuss a progressive tax system using marginal utility
The proponents of using improved values are generally overseas and
have had little experience in the use of a land tax system. Commonly
they argue, that there is no advantage in them switching to a land
value system. Coming from a land tax system which has been
established 70 odd years, I see things from the opposite direction.
Since improved value systems cost about 6 10 times more than a
land value system, the proponents of an improved value system have to
convince me that their system is that much better. So far they have
the above quotation using the system applicable in your state or
territory as a case study.
What is the fiscal cadastre and why is it important in the
property tax system?
Land taxes have been supported as a means for the "breaking up"
of large rural properties. How can a property tax do this? Is such an
objective desirable today?
What were the objectives of California's Proposition 13? Were these
the disadvantages outweigh the advantages?
Discuss the advantages and disadvantages of a buoyant property tax
Water authorities particularly, are changing to a user pays system of
the advantages and disadvantages of this trend.
6 Discuss the advantages and disadvantages of having a central
property tax department independent of other government departments.