000			01266cab a2200229 4500
001			ABS68831
008			050401n2005 000 0 eng u
035			_a(Sirsi) u129219
100			_aWetzel, D.
245		2	_aA smart tax
260			_c2005
490			_aEstates Gazette _v(0510) 12 March 2005, 54-57(4)
520			_aBuilding and operating public transport links brings benefits to affected landowners through increasing the value of their sites. Questions the fairness of this and considers the various tax and levy options, which might result in more equitable benefit to all parties. Suggests that a development land tax is the one tax to avoid but is more positive about a location benefit levy or land value tax, which applies to all sites and gives an immediate incentive to landowners to bring their land into better use. Proposes that a land benefit levy would be the fairest solution and explains how it would work in practice and that it would be cheap to collect and impossible to avoid.
590			_aABS
650			_aPUBLIC SECTOR PROJECTS
650			_aLAND VALUES
650			_aDEVELOPMENT LAND TAX
650			_aFUNDING
650			_aPUBLIC TRANSPORT
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
942			_n0
999			_c75000 _d75000