by Bryan Kavanagh | Mar 7, 2018 | Commentary
Local Government Rating Review submission The two most thoroughgoing inquiries into Australian municipal rating have proven to be:- 1) the 1965-1967 NSW Royal Commission on Local Government Finance and Land Valuation, under Justice Rae Else-Mitchell, and 2) ...
by Bryan Kavanagh | Jan 17, 2018 | Commentary
3 January 2018 International Co-operation and Tax Administration Division OECD/CTPA Dear Ladies and Gentlemen, Circumvention of Common Reporting Standards (CRS) May I respectfully suggest that the OECD has set itself an impossible task in...
by Bryan Kavanagh | Dec 3, 2017 | Commentary
Taxes on wages in Australia were fairly minimal until WWII, since which time they’ve been ratcheted up significantly. Federal taxes before the war consisted mainly of customs and excise charges and the federal land tax, introduced in 1910. The States and...
by Bryan Kavanagh | Nov 9, 2017 | Commentary
In his paper American Government Finance in the Long Run: 1790 to 1990 (Journal of Economic Perspectives, Vol 14, Number 1) John Joseph Wallis demonstrates that US government finance experienced three separate phases:- Asset Finance Phase 1790 to 1842, where...
by Bryan Kavanagh | Sep 16, 2017 | Commentary
All the great social philosophers have held that land must be rented, not sold, if communities aren’t to implode. One of them put it into a formula, saying that if we were to capture the social surplus, then labour and profits will receive their full and...