Improving Housing Mobility: Transaction or Recurrent Land Tax

Mangioni, V

Improving Housing Mobility: Transaction or Recurrent Land Tax

Mangioni, V

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Publisher:: Australian Property and Property Institute of New Zealand
Publication Type:: Journal Article
Citation:: Australian and New Zealand Property Journal, 2018, 7 (3), pp. 191 - 197 (6)
Issue Date:: 2018-09-03

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Field	Value	Language
dc.contributor.author	Mangioni, V https://orcid.org/0000-0003-0367-2171	en_US
dc.date.issued	2018-09-03	en_US
dc.identifier.citation	Australian and New Zealand Property Journal, 2018, 7 (3), pp. 191 - 197 (6)	en_US
dc.identifier.issn	1834-5662	en_US
dc.identifier.uri	http://hdl.handle.net/10453/133663
dc.description.abstract	The review of Australia’s tax system of 2009/10 made a number of recommendations that contribute to improving housing mobility, particularly in the capital cities of Australia. Among the recommendations is the reduction or removal of up front transaction taxes on the purchase price of property and replacing this impost with a recurrent tax spread across the holding period of property. This paper examines the relationship and emerging trends between State government taxes that impact property and revenues from these sources and reviews options for the transition from transaction taxes to a recurrent tax on land. Through the analysis of the conveyance stamp duty currently paid on property against an annual impost on land, it is determined that options exist for the transition from a less to a more efficient tax on property.	en_US
dc.publisher	Australian Property and Property Institute of New Zealand	en_US
dc.relation.ispartof	Australian and New Zealand Property Journal	en_US
dc.title	Improving Housing Mobility: Transaction or Recurrent Land Tax	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	7	en_US
utslib.for	120503 Housing Markets, Development, Management	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Design, Architecture and Building
pubs.organisational-group	/University of Technology Sydney/Strength - CCDP - Contemporary Design Practice
utslib.copyright.status	closed_access
pubs.consider-herdc	true	en_US
pubs.issue	3	en_US
pubs.publication-status	Published	en_US
pubs.volume	7	en_US

Abstract:

The review of Australia’s tax system of 2009/10 made a number of recommendations that contribute to improving housing mobility, particularly in the capital cities of Australia. Among the recommendations is the reduction or removal of up front transaction taxes on the purchase price of property and replacing this impost with a recurrent tax spread across the holding period of property. This paper examines the relationship and emerging trends between State government taxes that impact property and revenues from these sources and reviews options for the transition from transaction taxes to a recurrent tax on land. Through the analysis of the conveyance stamp duty currently paid on property against an annual impost on land, it is determined that options exist for the transition from a less to a more efficient tax on property.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/133663