Machine derived contents note: Part 1 Issues for land and property resource taxes -- in tax reform -- Barry F. Reece -- 1 Trends in world tax systems -- 2 The role of minor taxes -- 3 Minor property taxes in the Philippines and Australia -- 4 Hong Kong's innovative land auction system -- 5 Tax policy benchmarking -- -- Part 2 Mining taxation and mineral processing policies -- Craig Emerson -- 6 Theoretical foundations of mining taxation policy -- 7 Sub-optimal taxes on mining -- 8 A fiscal regime for mineral industries -- 9 Purported and actual benefits of mineral processing -- 10 Policies in Papua New Guinea -- 11 Policies in Indonesia -- 12 Policies in Thailand -- 13 Policies in the Philippines -- 14 Mineral processing policies: an overview
Notes
National Centre for Development Studies, Asia Pacific School of Economics and Management, Australian National University -- back cover
Bibliography
Includes bibliographical references (pages 141-149) and index