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Bidanset, P, McCord, M, Davis, P and Sunderman, M (2019) An exploratory approach for enhancing vertical and horizontal equity tests for {[}ad valorem{]} property tax valuations using geographically weighted regression. Journal of Financial Management of Property and Construction , 24(02), 231–50.

Blismas, N, Pasquire, C and Gibb, A (2006) Benefit evaluation for off-site production in construction. Construction Management and Economics, 24(02), 121-30.

Bon, R (1996) Whither global construction? Some results of the ECERU opinion survey, 1993–95. Building Research & Information, 24(02), 81–5.

Bouchlaghem, N M (1996) A computer model for the design of window shading devices. Building Research & Information, 24(02), 104–7.

Chang, A S and Tien, C-C (2006) Quantifying uncertainty and equivocality in engineering projects. Construction Management and Economics, 24(02), 171-84.

Clements-Croome, D J (1996) Future horizons in building environmental engineering. Building Research & Information, 24(02), 86–96.

Edwards, D J and Holt, G D (2006) Hand-arm vibration exposure from construction tools: results of a field study. Construction Management and Economics, 24(02), 209-17.

Edwards, D J, Harris, P T and Holt, G D (1996) The greenhouse effect: impact upon and the role to be played by construction. Building Research & Information, 24(02), 97–103.

Fjeldstad, O, Ali, M and Katera, L (2019) Policy implementation under stress. Journal of Financial Management of Property and Construction, 24(02), 129–47.

Gerrish, T, Ruikar, K, Cook, M, Johnson, M and Phillip, M (2017) Using BIM capabilities to improve existing building energy modelling practices. Engineering, Construction and Architectural Management, 24(02), 190-208.

Grover, R, Walacik, M, Buzu, O, Gunes, T, Raskovic, M and Yildiz, U (2019) Barriers to the use of property taxation in municipal finance. Journal of Financial Management of Property and Construction , 24(02), 166–83.

Hwang, B-G, Zhao, X and Chin, E W Y (2017) International construction joint ventures between Singapore and developing countries: Risk assessment and allocation preferences. Engineering, Construction and Architectural Management, 24(02), 209-28.

Jannadi, M O (1996) Factors affecting the safety of the construction industry. Building Research & Information, 24(02), 108–12.

Jiang, W and Lu, Y (2017) Influence of initial trust on control from client perspective: Construction industry in China. Engineering, Construction and Architectural Management, 24(02), 326-45.

Kpamma, Z E, Adjei-Kumi, T, Ayarkwa, J and Adinyira, E (2017) Participatory design, wicked problems, choosing by advantages. Engineering, Construction and Architectural Management, 24(02), 289-307.

Leishman, C and Warren, F (2006) Private housing design customization through house type substitution. Construction Management and Economics, 24(02), 149-58.

Li, H (1996) The role of IT manager in construction process re-engineering. Building Research & Information, 24(02), 124–7.

Lingard, H and Francis, V (2006) Does a supportive work environment moderate the relationship between work-family conflict and burnout among construction professionals?. Construction Management and Economics, 24(02), 185-96.

Loudoun, R and Townsend, K (2017) Implementing health promotion programs in the Australian construction industry: Levers and agents for change. Engineering, Construction and Architectural Management, 24(02), 260-74.

Mangioni, V (2019) Value capture taxation: alternate sources of revenue for Sub-Central government in Australia. Journal of Financial Management of Property and Construction , 24(02), 200–16.

• Type: Journal Article
• Keywords: Infrastructure; Value; Tax revenue; Value capture taxation; Land and property taxation; Infrastructure; Tax trigger;
• ISBN/ISSN: 1366-4387
• URL: https://doi.org/10.1108/JFMPC-11-2018-0065
• Abstract:
  Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need to raise additional revenue from land-based taxes. In achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be reconceptualised as a value capture tax resulting from the rapid urbanisation of Australia’s cities. The development of a theoretical framework realigns the emerging rationale of a value capture tax, as a means for revenue to be divested from central government in the form of capital gains, to sub-central government as a value capture tax.

  A qualitative research methodology comprising grounded theory and phenomenological research is used in undertaking the review of tax revenue collection from state land tax, conveyance stamp duty, local government rating and Commonwealth capital gains tax. Grounded theory is applied for constant comparison of the data with the objectives of maximising similarities and differences in these revenues with an analytical construct as defined by Strauss and Corbin (1990, p. 61).

  The paper finds that realigning revenue from land-based taxes against the principles of good tax design provides greater opportunity to raise additional revenue to fund public infrastructure while decentralising revenue from central government. It provides an alternate mechanism for revenue transfer from central to sub-central government while conceptually improving own source revenue from value capture taxation as a new revenue source.

  The limitation of this paper is the ability to quantify the potential increase that would be generated in the form of value capture revenue. It is demonstrated in the paper that capital gains tax took over 15 years for revenue generation to crystallise, a factor that would likely occur in the potential introduction of a value capture tax for funding transport infrastructure.

  The pathway to introducing a value capture tax is through re-innovating capital gains tax as a value capture tax directly hypothecated to funding transport infrastructure that results in the uplift in values of the surrounding property from which revenue is raised.

  This paper provides a new approach in contributing to funding the capital outlay of public infrastructure in lieu of central government consolidated revenue allocated through the Commonwealth Grants Commission. It provides a much-needed approach to decentralising revenue from the Commonwealth to sub-central government in Australia which has one of the most centralised tax systems in the OECD.

Manoliadis, O, Tsolas, I and Nakou, A (2006) Sustainable construction and drivers of change in Greece: a Delphi study. Construction Management and Economics, 24(02), 113-20.

Mpofu, B, Ochieng, E G, Moobela, C and Pretorius, A (2017) Profiling causative factors leading to construction project delays in the United Arab Emirates. Engineering, Construction and Architectural Management, 24(02), 346-76.

Muya, M, Price, A D F and Edum-Fotwe, F T (2006) Overview of funding for construction craft skills training in Sub-Saharan Africa: a case study of Zambia. Construction Management and Economics, 24(02), 197-208.

Nyabwengi, L M and K’Akumu, O A (2019) An evaluation of property tax base in Nairobi city. Journal of Financial Management of Property and Construction , 24(02), 184–99.

Oshodi, O S, Thwala, W D, Odubiyi, T B, Abidoye, R B and Aigbavboa, C O (2019) Using neural network model to estimate the rental price of residential properties. Journal of Financial Management of Property and Construction , 24(02), 217–30.

Radvan, M (2019) Municipal charges on communal waste: do they compete with the immovable property tax?. Journal of Financial Management of Property and Construction, 24(02), 148–65.

Ruchinskaya, T (1996) The contribution of the Scottish architect Adam Menelaws to Moscow architecture in the early 19th century. Building Research & Information, 24(02), 75–80.

Ruchinskaya, T (1996) The introduction of the architectural scheme of York Gate (1825, Regent's Park, London) in Moscow at the beginning of the 19th century. Building Research & Information, 24(02), 69–74.

Sambasivan, M, Deepak, T J, Salim, A N and Ponniah, V (2017) Analysis of delays in Tanzanian construction industry: Transaction cost economics and structural equation modeling approach. Engineering, Construction and Architectural Management, 24(02), 308-25.

Schröpfer, V L M, Tah, J and Kurul, E (2017) Mapping the knowledge flow in sustainable construction project teams using social network analysis. Engineering, Construction and Architectural Management, 24(02), 229-59.

Seneviratne, K, Amaratunga, D and Haigh, R (2017) Managing housing needs of post conflict housing reconstruction: Sri Lankan perspective. Engineering, Construction and Architectural Management, 24(02), 275-88.

Shohet, I M and Paciuk, M (2006) Service life prediction of exterior cladding components under failure conditions. Construction Management and Economics, 24(02), 131-48.

Zhang, H, Li, H and Tam, C M (2006) Heuristic scheduling of resource-constrained, multiple-mode and repetitive projects. Construction Management and Economics, 24(02), 159-69.

Zhang, P, Harris, F C and Olomolaiye, P O (1996) A computer-based model for optimizing the location of a single tower crane. Building Research & Information, 24(02), 113–23.