"In Queensland Australia, valuations are ideally based on comparable land sales of ‘vacant or lightly improved land’, but where these are not available, improved land sales may be used as comparable evidence, adjusted so as to exclude the value of the improvements. An increasing lack of vacant land sales has prompted greater reliance on improved land sales (Mangioni, 2016), and this has led to a lack of transparency and inconsistency of approaches in the valuation of land and has raised concerns regarding the economic efficiency, simplicity and transparency of the land tax. Consequently LVT in Australia has “constantly been challenged and is one of the more disliked, visual and least understood taxes imposed by governments” (Mangioni, 2016, pp.73–74)."