Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
  1. Home
  2. Search

Refine search

Refine search

Access:
Content type:
Publication date:
Apply   From and To filters
Subject: Show more
Journals Show more
Publishers: Show more
Societies Show more
Series: Show more
Collections: Show more

Actions for selected content:

Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Save to Kindle
  • Save to Dropbox
  • Save to Google Drive

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.
Cancel
×

3 results

  • Stamp duty and spatial misallocation

  • Philip Chang, Jeffrey Hole, Yan Liang, Jakob Madsen, Xueli Tang
  • Journal:
    Macroeconomic Dynamics / Volume 29 / 2025
    Published online by Cambridge University Press:
    24 April 2025, e96
    • Article
      • You have access
      • Open access
    • PDF
    • HTML
    • Export citation

  • Our spatial general equilibrium model evaluates the impact of stamp duty reforms on social welfare through two channels: the direct positive impact on housing market outcomes and the indirect boost to national productivity due to better labor allocation. Analyzing detailed spatial data from Australia, we find that reducing stamp duties generates welfare gains of 3.57%, with the productivity channel accounting for 95% of these gains. This highlights the significant benefits of stamp duty reforms beyond the housing market.

  • 4 - Australian Taxes

  • from Part A - Introduction to Taxation and Australia’s Tax System
  • Stephen Barkoczy, Monash University, Victoria
  • Book:
    Foundations of Taxation Law
    Published online:
    09 February 2024
    Print publication:
    15 February 2024, pp 67-86

  • Summary

    Like other developed countries around the world, Australia imposes a broad mix of taxes on labour, capital and consumption. The Australian tax system is, however, complicated by the fact that Australia is a federation that includes six states and two mainland territories which all have their own legislatures that impose their own taxes. In addition, Australia also has more than 500 local government authorities which levy their own council rates. In 2008, the Commonwealth Treasury’s discussion paper, Architecture of Australia’s Tax and Transfer System, identified at least 125 different taxes levied in Australia, with the 10 largest taxes accounting for more than 90% of all government revenue. Of the 125 taxes, 99 were levied by the Commonwealth Government, 25 by the state and territory governments, and 1 by local government. The Treasury’s estimate of the number of taxes was based on equivalent state and territory taxes being counted as a single tax, even though they differed in terms of rates, thresholds and exemptions, and were paid to different authorities.