ABSTRACT
Australia imposes recurrent land taxes on the principal place of residence at less than half of that applied to property across the United States and Canada. New Zealand does not impose a recurrent land tax beyond local government rating, with the collection from rates accounting for 2.1 per cent of GDP, which is well above the tax revenue collected across Australia from both state land tax and local government rating. Australia has much work to do in reforming its recurrent land taxes and ensuring that this tax source adequately contributes to tax revenue collected across the country. The principal place of residence is front and centre of tax reform in Australia; however, it requires careful and progressive transitioning as it is an emotive and sensitive reform.
