BLOG: land tax

The Second Interval – The Evaluation in Brief

The Second Interval – The Evaluation in Brief

Evaluating the ACT’s 20 Year Land Value Taxation transition after 8 years The ACT’s 20 year transition is paying dividends, but not necessarily of the sort we expected. The motivation for this tax transition was to improve the predictability, efficiency and equity of...

Why am I shouldering your tax liabilities?

Why am I shouldering your tax liabilities?

South Australia is reforming Land Tax laws so holders are assessed on their aggregate land holdings by looking through corporate structures some have created to minimise their liabilities. The SA reforms mirror and are based on existing laws in Victoria and NSW.  This...

How much is a politician’s skin worth?

  The IMF has added its voice to the calls for Australia to reform how we tax ourselves to be more productive, fairer and better placed to manage the headwinds ahead. Its annual consultation report with the Australian government says: “Stamp duties should be...

Will Company Tax Cuts Trickle Down or Trickle Up?

By Catherine Cashmore The proposal to cut the company tax rate from 30% to 25% has received much media attention. We are repeatedly told it is needed to boost investment.  The rational follows that companies are more likely to invest in productivity if they don’t have...

Does taxing investors drive up the rent?

The Productivity Commission’s recent five year review, “Shifting the Dial”, brings the welcome recommendation of a shift from stamp duties to a broad-based land tax. Stamp duty is a dud tax from the economist’s point of view; it doesn’t achieve an obvious...