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...

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.

This is the first of two final reports that aims to address the following research question: What is the impact on supply and affordability from implementation of the Henry Review recommendations in relation to negative gearing, land tax and stamp duty? This report considers the impacts of the savings income discount (SID) on housing supply...

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