Stamp duty
Report
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.
Evaluation
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 stands in contrast to other factors such as capital and...
Report
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 and replace the revenue it generates through an extension of...
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.