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Land value tax - Wikipedia
A land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements. It is also known as a location ...
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(PDF) Impact of E-Commerce on Queensland Taxation | Dominic L ...
Impact of E-Commerce on Queensland Taxation. ... of e-commerce on four main sources of Queensland State tax revenue, that is, taxes on payrolls, land, ...
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