Land tax


Working paper

Paying back Australia's COVID-19 debt

The COVID-19 pandemic has seen a sudden and steep increase in Australia’s public debt, as in most other countries. This paper investigates and assesses ways in which Australia can bring its debt down to fiscally sustainable levels through the tax and transfer system.
Discussion paper

Avoiding cash costs and mistakes

In this article, the authors critique the compulsory zero-rating (CZR) GST rules for land transactions that were introduced in New Zealand ten years ago.
Briefing paper

Stamp duty to land tax: revenue impacts of 'grandfathering' and 'opt-in'

This brief summarises new modelling on the revenue impacts of the model floated by the NSW Treasurer, and explains the key trade-offs involved to inform public policy debate.
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.
Media release

$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)
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.

The First Interval: evaluating ACT’s Land Value Tax transition

Prosper Australia commissioned Dr Cameron Murray to examine the early benefits of ACT’s 20 year process replacing conveyancing stamp duty with land tax. This report outlines the findings.
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...
Conference paper

Property tax reform a contribution to housing affordability and challenges for government in Australia

This paper examines the relationship and emerging trends between State government taxes which impact on entry to homeownership and examines options for the move from transaction taxes to a recurrent tax on land.

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...
Conference paper

Funding urban Australia - the role and rate revenue of local government in New South Wales

This paper reviews the evolving role of local government and considers the present practice and framework for raising revenue through the rating of land.