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, long-term political pathways to achieve these outcomes.

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.

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

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.

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...