Recurrent Property Taxation: Revenue Re-alignment for State and local government in Australia

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Conference Proceeding
PRRES Conference Proceedings, 2013, pp. 1 - 17
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Australia is one of the few jurisdictions internationally that imposes a recurrent tax on property at two levels of government. As one of the more visible taxes, the challenge facing government is managing taxpayer perceptions. This in turn impacts specifically on the level of government that is best perceived by the taxpayer to collect this tax. This paper examines the emerging trends in revenue collected from recurrent property tax by state and local government across Australia over the past decade. It further examines the diverging rationale for its imposition across these tiers of government and how taxpayer perceptions are to be managed by government as it increases in importance as a source of tax revenue over the next decade.
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