ABSTRACT

A tax reform introduced by the Australian Capital Territory (ACT) Government in 2012 aimed to ease the barrier of owning a home by replacing stamp duty with a broad-based general rates and land tax. This article assesses on the impact of this reform on the ability of low-income families to buy a house using a microsimulation model. The results show that tax reform has increased property turnover and reduced the amounts paid for stamp duty and rates for most groups of vulnerable families in the ACT. However, extreme increases in house prices may offset this gain for vulnerable families.

中文翻译：

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改变住房税构成：澳大利亚首都地区政策回顾

摘要

澳大利亚首都地区 (ACT) 政府于 2012 年推出的税收改革旨在通过基础广泛的一般税率和土地税取代印花税，从而降低拥有住房的门槛。本文利用微观模拟模型评估了这项改革对低收入家庭购房能力的影响。结果表明，税收改革增加了房产周转率，并减少了首都领地大多数弱势家庭群体的印花税和税率。然而，房价的大幅上涨可能会抵消弱势家庭的这一收益。