This research note quantifies the effect of stamp duty on the number of housing purchases in Australia and people moving homes.

Stamp duty penalises homeowners that move. This note – the first in a two part series – illustrates its costs on people using data from the 2023 McKinnon Poll 'Understanding attitudes towards housing in Australia'.

Policy-makers worldwide are grappling with how to make housing more affordable. Governments deploy a range of housing policy instruments to pursue the aims of housing affordability, ownership accessibility, and economic efficiency. The authors study four such instruments in this paper.

This paper examine the welfare implications of removing stamp duty in a general equilibrium overlapping generation model with heterogeneous agents.

The motivation for this tax transition was to improve the predictability, efficiency and equity of the ACT’s taxation system. Eight years into the twenty year transition it appears that the reforms are achieving all three objectives.