| Autor: |
Wayne Marano, David Parker, Tony Lockwood |
| Přispěvatelé: |
Parker, David, Lockwood, Anthony, Marano, Wayne |
| Rok vydání: |
2012 |
| Předmět: |
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| Zdroj: |
Property Management. 30:52-64 |
| ISSN: |
0263-7472 |
| Popis: |
PurposeSpatially enabled taxation systems provide public policy makers in Australia with a conundrum. For the Valuers General who provide the fiscal cadastre for the taxation system, spatial enablement could lead to a central role in State Government taxation or to a sidelined role. This paper aims to address this issue.Design/methodology/approachThe paper uses a survey of Valuers General.FindingsThe paper establishes the current extent of adoption of spatially enabled taxation systems, identifies current provision and uses of valuation data and explores possible future provision and uses of such data.Research limitations/implicationsThe sample size for survey may limit its use elsewhere.Practical implicationsThe paper concludes that further integration and a unified national policy approach would be preferable.Originality/valueThe first published paper to establish the current extent of adoption of spatially enabled taxation systems and to identify current provision and uses of valuation data in Australasia. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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