Land tax


$1 billion stimulus package to save SA jobs, businesses

The Marshall Liberal Government has announced details of its second economic stimulus package - which includes significant payroll and land tax relief for thousands of businesses across the state.Initiative: Land tax relief (Up to $13 million in additional savings)
Working paper

Reforming state taxes on property

This paper argues that replacing conveyance duty, or stamp duty, on the transfer of property and the current narrow base land tax, and both with progressive rates, with a comprehensive land base and flat rate annual tax would generate large gains in national welfare.
Policy report

Stamp duty to land tax: designing the transition

This report challenges the view that the highly sought-after stamp duty to land tax reform is too 'politically difficult' to achieve. For politicians searching for a circuit-breaker on state tax reform, this model offers generous but logical concessions for existing owners, choice for future buyers...

Pathways to housing tax reform

This research is the final report of the AHURI inquiry into ‘Pathways to Housing Tax Reform in Australia.’ It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents meaningful...

Pathways to state property tax reform

Reforming property taxes can help deliver a more sustainable housing system with economic and social dividends. This research proposes a nationally coordinated incremental strategy with short, medium and long-term objectives.
Policy report

Reform options for state property taxes

This paper presents some options for the details of the property taxes reform package, and then assesses their comparative efficiency and redistribution effects.
Working paper

Taxes on land rent

There is increased interest in land taxation in Australia and internationally, as reflected for example, in the Henry report on tax reform in 2010 and the UK Mirrlees Report in 2011. This interest stems from the immobility of land as a factor of production, which...

A plan to end stamp duty: making property taxation fairer in New South Wales

Stamp duty contributes about one quarter of annual state taxation revenue. Given the structural challenges of state and territory budgets, calls to abolish stamp duty without proposing viable replacement revenue sources are naïve. A considered proposal, which is gaining support, is to abolish stamp duty...

The impacts of the Henry Review recommendations on the private rental market - savings income discount and rent assistance

This is the first of two final reports that aims to address the following research question highlighted in AHURI’s housing supply research brief: What is the impact on supply and affordability from implementation of the Henry Review recommendations in relation to negative gearing, land tax...