Fiscal masochism. From: The American Journal of Economics and Sociology | Date: November 1, 2005 | COPYRIGHT 2005 American Journal of Economics and Sociology, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

THE WHOLE PHENOMENON of unrecouped land value profits and their consequences and ramifications described in earlier chapters exists in parallel with, and largely detached from, the mechanisms and institutions of mainstream public revenue raising.

In Australia, the principal statutory source of public revenue is the Commonwealth Income Tax Assessment Act. This, together with its associated legislation, is administered by the Australian Taxation Office, which in 1993-1994 ...

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