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University of Wollongong

Faculty of Business - Papers

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A Uniform Land Tax In Australia: What Is The Potential For This To Be A Reality Post The "Henry Tax Review"?, John A. Mclaren Jan 2014

A Uniform Land Tax In Australia: What Is The Potential For This To Be A Reality Post The "Henry Tax Review"?, John A. Mclaren

Faculty of Business - Papers

Land tax was one of the main issues examined by Dr Ken Henry in his review on "Australia's Future Tax System" and the review recommended its increased importance in raising revenue in Australia. The classical economists such as Smith, Ricardo and Mill recommended the imposition of a tax on land. Henry George also strongly advocated a tax on land instead of a tax on labour or capital. They also contended that such a tax was both efficient and equitable. This paper will examine the current position with land tax in Australia and the views of the early economists advocating ...