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.

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.

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.

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)

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, and an attractive introductory period to secure early support.