16 resultados para Land value taxation.

em Deakin Research Online - Australia


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Societal expectations from rural lands have traditionally focused on the production of food and fibre. Yet the perception of rural areas is changing and they are now seen in many instances to be capable of delivering multiple functions or non‐commodity outputs including land conservation and the preservation of biodiversity, contributing to the sustainable management of renewable natural resources and enhancing the socio‐economic viability of many areas . The overall multi‐functionality is constrained or favoured by biophysical and socio‐economic drivers. As these types of drivers vary spatially and temporally, so does the functionality of the landscape and heterogeneous patterns emerge. Associated with multiple functions at a single location are a variety of pressures which can manifest themselves as conflict between interacting land uses. One such conflict in rural zones is that between agricultural use and residential use. Warrnambool City Council (WCC) is a Local Government Area (LGA) in southwest Victoria where the debate surrounding the best use of rural land is currently being debated. In a region where agriculture has historically been the mainstay of the economy there is some resistance to unplanned conversion to residential use. Despite concerns and much strategy being discussed it appears an investigation quantifying the impacts of these conversions is yet to be done. This paper addresses the issue of the allocation of land by using GIS mapping to incorporate economic, social and environmental attributes, and applying a theoretical economic framework for the optimal allocation of land to the comprehensive data set. Marginal values of land for competing purposes are estimated and discussed. The method is relevant for other regions where the rural/residential interface and associated planning decisions are highly topical.

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Reforestation will have important consequences for the global challenges of mitigating climate change, arresting habitat decline and ensuring food security. We examined field-scale trade-offs between carbon sequestration of tree plantings and biodiversity potential and loss of agricultural land. Extensive surveys of reforestation across temperate and tropical Australia (N=1491 plantings) were used to determine how planting width and species mix affect carbon sequestration during early development (< 15 year). Carbon accumulation per area increased significantly with decreasing planting width and with increasing proportion of eucalypts (the predominant over-storey genus). Highest biodiversity potential was achieved through block plantings (width>40m) with about 25% of planted individuals being eucalypts. Carbon and biodiversity goals were balanced in mixed-species plantings by establishing narrow belts (width<20m) with a high proportion (>75%) of eucalypts, and in monocultures of mallee eucalypt plantings by using the widest belts (ca. 6-20m). Impacts on agriculture were minimized by planting narrow belts (ca. 4m) of mallee eucalypt monocultures, which had the highest carbon sequestering efficiency. A plausible scenario where only 5% of highly-cleared areas (<30% native vegetation cover remaining) of temperate Australia are reforested showed substantial mitigation potential. Total carbon sequestration after 15 years was up to 25Mt CO2-e year-1 when carbon and biodiversity goals were balanced and 13Mt CO2-e year-1 if block plantings of highest biodiversity potential were established. Even when reforestation was restricted to marginal agricultural land (<$2000ha-1 land value, 28% of the land under agriculture in Australia), total mitigation potential after 15 years was 17-26Mt CO2-e year-1 using narrow belts of mallee plantings. This work provides guidance on land use to governments and planners. We show that the multiple benefits of young tree plantings can be balanced by manipulating planting width and species choice at establishment. In highly-cleared areas, such plantings can sequester substantial biomass carbon while improving biodiversity and causing negligible loss of agricultural land.

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An analysis of housing issues in the city of Canela (RS, Brazil) has been made in 2008 as part of the development of the Master Plan for Housing. The present paper deals with one component of this analysis, which is the assessment of urban accessibility for low-income population, and its consequences on the treatment of the problem of current shortage of low-income housing and the future demand from population growth until 2020. A three steps method is applied: (i) urban mobility is assessed and mapped on the basis of the road system and the routes of public transport; (ii) accessibility to different urban services, such as public education and health, recreation, consumption and jobs are measured and mapped considering the location of urban facilities, population distribution divided by income and age, and urban mobility; (iii) one map for urban accessibility is produced as a result of the weighted combination of accessibility to different urban facilities. This final urban accessibility map is then overlayed to empty urban lots with size and land value appropriate to low-income housing, and a simulation of their development over the future has been made. The lots with higher accessibility were selected, and the impact of urban development was assessed on the capacity of education facilities. Based on this study, we made some preliminary suggestions for widening places in some schools, the need for a new education facility (location and size) and the extension of public transport for an area with low accessibility.

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Most countries with a value-added tax (VAT) exempt financial intermediation services from the tax. While exemption is generally perceived to be undesirable, it is also widely regarded as unavoidable because of technical difficulties in applying VAT to these services. This article reviews the standard rationale for exempt treatment and then considers the relative merits of two recent challenges raised in the tax literature. The first challenge involves the application of cash flow taxation to financial intermediation services in a manner that is consistent with an invoice/credit VAT (which is the dominant form). The second challenge proposes a comprehensive system of zero-rating of financial intermediation services, which is supported by a characterization of the household consumption of such services as non-taxable. The author argues that each of these alternatives to an exemption system suffers from both theoretical and practical implementation difficulties that make maintenance of exempt treatment the preferred approach, at least in the short term. There is, however, a simpler alternative to these fundamental reform options, involving modification of just one aspect of an exemption system to relieve some of its more problematic aspects. Many of the interpretative problems and associated inefficiencies that plague an exemption system arise from the need to distinguish between taxable and exempt financial services. The author argues that these difficulties can be eliminated, to a large extent, by basing the distinction on the form of prices. In support of this approach, he points out that it is consistent with the underlying reasons for the application of exempt treatment. The author considers a number of other possible modifications, but these are either rejected outright or viewed with a healthy skepticism. For example, the author is critical of the apparent rationale for the application of cash flow taxation to property and casualty insurers. He also rejects proposals that accept some looseness in the formulaic allocation by financial intermediaries of the costs of business inputs between exempt and taxable services for input credit purposes. In his view, an explicit reliance on pricing structures to draw the boundary between exempt and taxable services is preferable to the provision of relief for blocked input tax credits of financial intermediaries. Finally, the author is skeptical of the case for a policy response intended to address the tax bias under an exemption system for financial intermediaries to insource supplies.

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Purpose - Recently, Colac Otway Shire in Australia released its management plan for Lake Colac, claiming over-enrichment of the lake with nutrients and degraded water quality. This paper aims to investigate these claims by establishing a correlation between key water and ecological indicators and land uses.

Design/methodology/approach - Examines the correlation between impairment and stressors in Lake Colac. This was achieved by identifying the likely sources of pollutants into Lake Colac; identifying any existing monitoring program; and characterizing the water and sediment inputs. The likely impacts of increased nutrients and sediment levels on indigenous flora and fauna were also examined. The use of meiofauna (very small benthic metazoan animals) was investigated as an indicator of degraded sites. Plankton diversity as a measure of water health was also assessed.

Findings - Water quality in Lake Colac was found to vary both temporally and spatially, and exhibited low attainment against acceptable trigger values/objectives. At current levels the lake can be classified as poorly degraded. Likely sources of pollution were identified to be related to land uses in the catchments. The biota of the lake, investigated at four study sites, yielded a sparse, benthic macrofaunal assemblage that was dominated by oligochaetes. In contrast, an abundant and taxonomically diverse meiofaunal assemblage was noted. Future meiofaunal analyses are likely to resolve suitable biotic indicator species of free-living nematodes in response to land use and waterway threats specified in the study. Originality value - This work will provide a better understanding of integrated environmental systems to enable development of best management practices, thus transforming the way the land and water are used in the future. Following the present work, other key water and ecological indicators (increased dispersion and dominance of biological species) at five additional sites were studied. Alternative management options for the effluent generated at Colac Sewage Treatment Plant and possible ecological effects of each option were also evaluated. More recently, a sediment characterization study was also carried out at sensitive sites representative of locations where build up of sediments and algae outbreaks are reported. This will enable classification of sediment and evaluation of dredging options.


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Forest policy decisions inherently involve multiple attributes and risk and uncertainty as they largely deal with complex biological, ecological, and socio-political systems. Identifying risk preferences and quantifying their inter-relationships and tradeoffs are useful in formulating better forest policy. Often, technocrats and experts deal with risky decisions, but ideally, stakeholder risk characteristics should be explicitly considered in making policy decisions. This paper analysed societal risk preferences on public forest land-use attributes using multi-attribute utility theory (MAUT). The results indicate significant risk-averse behaviour towards old-growth forest conservation and forest-based recreation but less risk-averse behaviour towards native timber extraction. Overall, the respondents preferred a more conservative forest land-use option, which is consistent with their risk attitudes. The method provides insights into risk preferences of forest stakeholders, which could lead to better understanding of forest management conflicts. Moreover, the method explicitly distinguishes the technical and value components of the decision and is useful in unravelling public risk preferences in multiple-use forest planning situations.

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Conflict over the appropriate uses and management of public land have been a feature of the Australian political landscape for at least the past 30 years. While various attempts have been made to establish land use assessment and planning institutions in various jurisdictions, the success of these often short lived attempts at institutional approaches for managing land use conflict have been patchy at best. The experience in the State of Victoria has been somewhat different, with public land use assessment and planning having been informed by a series of independent statutory bodies since 1970 (the Land Conservation, Environment Conservation, and Victorian Environmental Assessment Councils). To some degree at least the value of this approach is indicated by the extent to which Victoria’s bioregions are now protected in conservation reserves. However, while there has always been a statutory body in operation, the roles and responsibilities of these bodies have been subject to significant legislative change, with existing bodies replaced by new bodies in 1997 and 2001. Justifications for these reforms included changing circumstances and new understandings about environmental management, as well as changing views about public administration. As a way of contributing to enhancing the design of institutions for mediating land use conflict and contributing to sustainable land use and management, this paper investigates the lessons that can be learnt from the Victorian experience by examining the implications of the changing roles and responsibilities of these institutions, and then discussing possible future directions for strategic land use planning.

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The popularity of an auction as a means of selling residential real estate has increased markedly in recent years. The effectiveness of an auction program is heavily promoted by most real estate agents, claiming it to be the best means of attracting the best price from the highest bidder, It is based on the theory of gathering all buyers together at a publicised time, and then offering the property for sale to the open market.

In theory, the person most willing to buy the property will have the highest bid, supposedly agreeing at market value with the vendor (although above the vendor's reserve I. Unfortunately, the practice of dummy bidding has recently resurfaced and highlights serious flaws in the auction system, with hundreds of residential auctions conducted across Australia every weekend.

Clearly, it is in the vendor's best interests land the auctioneer's best interests, who is paid even more by the vendor if the price is higherl to achieve the highest offer from the last bidder. The tactic of dummy bids is designed to deceive genuine purchasers into a false sense of perception, where there appears to be more competition for the property than there actually exists.

This paper examines the auction process with the emphasis placed on the practice of dummy biding, It considers the broad implications for the definition of market value and also the overall residential market. Useful advice is also included for real estate valuers relying upon auction sale properties in their market analysis. As well as strongly supporting the auction concept, the authors suggest improvements to the overall auction process to ensure relevance to the definition of market value is maintained.

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Sustainability has rapidly become one of the most important issues in wider society, where recent attention has been focused on sustainable practices in the built environment such as the design, construction and operation of new buildings. Although detached houses are one of the largest land uses in the built environment, it is surprising that relatively little research has been conducted into the implementation and demand for sustainability. Even though the technology exists for increasing sustainability in housing, it appears that little attention has been given to the added value that sustainability can give to a property.

This paper discusses recent developments in sustainability with regards to housing. It identifies and groups the various options available to a housing owner, although the focus is placed on how much the sustainable features add (or detract) from the value of the home. Consideration is given to the existing valuation methods that are used to assess the value of a residential property and also the ease of implementation.

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The taxation of aboriginal/native title payments gives rise to a number of complex and difficult legal and policy issues. Reform measures announced on 13 February 1998 by the then Federal Treasurer and Attorney-General did not address the possible capital gains tax (‘CGT’) implications and even those relating to ordinary income under s 6-5 Income Tax Assessment Act 1997 (Cth) remain unimplemented. The much anticipated Report of the Native Title Payments Working group (6 February 2009), while primarily focusing on non-taxation issues, also recognises the need for taxation reform and makes some recommendations in regard to such. Most recently, on 18 May the Assistant Treasurer, Senator Nick Sherry, the Minister for Families, Housing, Community Services and Indigenous Affairs, Jenny Macklin, and the Attorney General, Robert McClelland, announced the commencement of a national consultation on the tax treatment of native title, including the interaction of native title, Indigenous economic development and the tax system. The Assistant Treasurer recognised the need for “greater clarity and increased certainty for native title holders on how the tax system and native title interact.” At the same time, they released a paper entitled Native Title, Indigenous Economic Development and Tax to guide the national consultation. The proposed measures considered in the paper, including exempting Native title payments and/or creating a new tax exempt Indigenous Community Fund, provide a welcome step towards reform in this area. This article is part of a broader research project that explores the CGT implications of aboriginal/native title. While these provisions impact on both Indigenous traditional owners and relevant payers, such as mining companies, the focus in the project is particularly on the CGT implications for the traditional owners. This first part of the project examines the status of aboriginal/native title and incidental/ ancillary rights as CGT assets. The broader research project will then build on this analysis in the context of relevant CGT events. As the preliminary findings in this article evidence the CGT implications of aboriginal/native title are far from certain. The application of CGT to aboriginal/native title raises more issues than it answers. The key reason is that the current law is entirely unsuitable to communally held inalienable aboriginal/native title. Nevertheless, it will be seen that it is arguable that aboriginal/native title and/or incidental rights are post-CGT assets and acts in relation to such could trigger a CGT event with tax implications for the traditional owners. It will be suggested that these current tax provisions provide a very pertinent example where the law operates as a blunt tool that does not appropriately promote justice and reconciliation. To tax Indigenous communities as a result of acts that extinguish or impair their traditional ownership is incongruous. A specific provision(s) should be included in the capital gains provisions to ensure any such payments are exempt from taxation. This is not only fair given the history of uncompensated extinguishment of aboriginal title Australia, but also promotes the ability of Indigenous communities to optimise the financial benefits stemming from aboriginal/native title agreements.

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This paper examines what, if any changes should be made regarding certain aspects of the superannuation system. Specifically, it looks at possible changes to the superannuation tax regime, measures intended at increasing superannuation balances, as well as policies aimed at improving the price and availability of retirement income streams. The recommendations of the final report of the Henry Review on these issues are also critically evaluated. The paper finds that a greater targeting of superannuation tax concessions towards middle and lower income earners would make the system more equitable and achieve other desirable goals such as increasing voluntary savings. Furthermore, the available evidence suggests that the current mandatory contributions rate of 9% is adequate, and a higher contributions rate is likely to have more costs than benefits. On the issue of superannuation income streams, the article finds that whilst taxpayers should continue to be allowed to take their superannuation as a lump sum, policies should be implemented to make lifetime annuities more readily available and better value for money. The Henry Review's recommendations on these issues, with some exceptions, are for the most part sound and based on logic.

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This study investigates the benefits of using oral history as a tool for the sustainable management of estuaries. Twenty-two semi-structured interviews were conducted to generate oral history records for the Balcombe Estuary Reserve, a small estuary in a periurban zone on the Mornington Peninsula, Victoria. These interviews establish a more complete picture of changes in land use and ecological change to the estuary since European settlement of the area, and document community values. The interviews were followed with a survey to further explore management issues in the area. Use of oral history was found to be an effective approach to assist holistic estuarine management, especially when complemented by other sources of information.

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Although agricultural productivity is critical for economic development very little is known about the causes of the large dispersion in agricultural productivity across the world. Microeconomic studies increasingly stress the lack of land rights in many poor countries as an important source of low productivity. This paper examines the role played by land titles in explaining differences in agricultural productivity for 93 countries. Using the per capita accumulated value of gold and silver production in the 16th and 17th centuries as instruments for land rights it is shown that enforcement of land titles is a significant source of agricultural productivity inequality across the world.

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This paper presents research insights on the challenges that Australian Aboriginal communities living within the South East Queensland (SEQ) metropolitan region face in seeking to exercise their contemporary responsibilities to care for Country in land-use and national park planning. A case study design was adopted to analyse the incorporation of two Aboriginal communities connections to Country in state-based planning systems, and to explore the responsibilities Aboriginal communities ethically seek to adhere to in maintaining Country from their own understandings.
Country, from an Aboriginal understanding, involves a deep ecological, cultural, economic and social comprehension of ‘law’ guided by a responsibility for Country. Otherwise known as customary law and custom, Country is that which both Aboriginals and their communities are intrinsically connected to. Country is the moral value that guides Aboriginal obligation to care and this obligation could well conflict
with mainstream contemporary Western management policy and legislation.
This research draws on insights from Quandamooka Country (North Stradbroke Island) and Jagera Country (Brisbane City and Ipswich), located within the Brisbane metropolitan region in South East Queensland of Australia. During this research, it was concluded that, in both Quandamooka Country and Jagera Country, the respective Owners are operating within a sphere of increasingly complex challenges that impact upon their ability to conserve and have recognized the values of their obligations to Country care in planning. Common themes occurring on Country identified in this research included issues relating to a neglect of care to maintain Country by planners and government officials, and interactions that prevent Traditional Owners from having their obligation of caring for Country on their terms expressed through land-use planning legislation. Political agendas of the Queensland State that influences the interactions of planners and government with Traditional Owners were also concluded to be detrimental, and to damaging trust, ongoing discussions and understandings. These insights indicate that Aboriginal communities are facing an increasing conflicting range of perceptions and comprehensions that are hindering the expression and execution of their moral responsibility embodied in their deep ecological law to care for Country in Western planning legislative obligations. It illustrates that the responsibilities given to practicing planners and government officials to care for Country under Western law are commonly not adhered to It concludes with the suggestion that for some progress to recognize an Aboriginal responsibility to Country in planning, state-Traditional Owner relations and collaboration is now needed to help transcend the legislative challenges underpinning Western planning law.

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Habitat restoration, including revegetation of linear strips and enlargement of remnant patches, may benefit native fauna in highly fragmented landscapes. Such restoration has occurred around the world, even though the relative importance of strips and patches of vegetation remains controversial. Using reptile communities from south-eastern Australia, we assessed the conservation value of revegetation in strips and alongside remnant patches compared with remnant vegetation and cleared roadsides. We also examined the distance that reptiles occurred from remnant patches into linear vegetation. We found that reptile species richness and counts did not substantially differ between revegetated, remnant and cleared habitats, or between linear strip and patch treatments. This may indicate that species sensitive to land clearing have already been lost from the landscape. These results imply that if specialist species have already been lost, we may be unable to measure the effects of agriculture on biodiversity. Furthermore, revegetation with the expectation that fauna will recolonize may be unrealistic and translocations may be necessary. Unexpectedly, we recorded higher species richness and counts of rare reptile species in remnant linear strips as distance from remnant patches increased. Ground-layer attributes were important for increasing reptile species richness and counts and in structuring reptile communities, explaining approximately three times as much variation as remnant shape or vegetation type (remnant, revegetated, cleared). Management agencies should protect and effectively manage remnant linear strips if rarer reptiles are to be retained, paying particular attention to ground-layer attributes. The decision to include ground layers in future revegetation activities will be more important than the shape of restored areas.