Pathways to State Property Tax Reform

Eccleston, Richard; Warren, Neil; Verdouw, Julia; Flanagan, Kathleen

Pathways to State Property Tax Reform

AHURI Final Report No. 291, Australian Housing and Urban Research Institute Limited, Melbourne, doi: 10.18408/ahuri-411301

124 Pages Posted: 1 Dec 2017

See all articles by Richard Eccleston

Kathleen Flanagan

Office of the School of Social Sciences

Date Written: November 30, 2017

Abstract

Reforming state and local government property taxes can contribute to a fairer and more sustainable housing system as well as delivering additional economic and social dividends. This research proposed a nationally coordinated incremental strategy with clearly defined short, medium and long-term objectives, including administrative reforms; a simpler and fairer revenue neutral transfer duty; and replacing transfer duties with a broad-based recurrent property tax.

Keywords: Property Tax Reform, Affordable Housing, Stamp Duty, Land Tax

JEL Classification: H21, H31, H71, R21, R28

Suggested Citation: Suggested Citation

Eccleston, Richard and Warren, Neil and Verdouw, Julia and Flanagan, Kathleen, Pathways to State Property Tax Reform (November 30, 2017). AHURI Final Report No. 291, Australian Housing and Urban Research Institute Limited, Melbourne, doi: 10.18408/ahuri-411301, Available at SSRN: https://ssrn.com/abstract=3079939