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- W6473114 abstract "The purchaser of housing incurs stamp duty liabilities in all Australian States. These stamp duties are levied on the conveyance of residential property and mortgage sums secured. In general, stamp duties were a growing financial burden on home buyers during the period 1985-1991. This paper examines the role of house price inflation in causing increases in average rates of stamp duty, the responsiveness of average rates of stamp duty to future changes in the nominal tax base and the effectiveness of tax concessions in lowering the stamp duty burdens of first home buyers. We find that house price inflation has been a significant cause of the rise in stamp duty burdens; however, most State Governments have reformed their rate schedules between 1985 and 1991, with impacts on stamp duty burdens that vary by house price range. These reforms and the house price boom during the sample period, have combined to make average rates of stamp duty more responsive to future changes in the nominal tax base." @default.
- W6473114 created "2016-06-24" @default.
- W6473114 creator A5035132051 @default.
- W6473114 date "1994-03-01" @default.
- W6473114 modified "2023-09-27" @default.
- W6473114 title "Why Stamp Duties Are An Increasing Financial Burden On Australian Home Buyers⁎*I should like to thank Ray Petridis and two anonymous referees for valuable comments. Any remaining errors are, of course, the responsbility of the author." @default.
- W6473114 doi "https://doi.org/10.1016/s0313-5926(94)50005-5" @default.
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