... 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...

...Gayani Karunasena; Kosala Rajagalgoda Gamage Purpose The construction industry in many developing countries is reluctant to apply value engineering (VE) due to uncertainty of outcomes. The purpose of this paper is to examine the existing practices of VE techniques and make recommendations...