124263 - The income tax treatment of housing assets.pdf (2.51 MB)
The income tax treatment of housing assets: an assessment of proposed reform arrangements
book
posted on 2023-05-22, 07:47 authored by Duncan, AS, Hodgson, H, Minas, J, Ong-Viforj, R, Seymour, RThis research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models— a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of over $1.7 billion each. Both are progressive in nature, reducing tax savings from negative gearing as tax assessable income increases.
Funding
Australian Housing and Urban Research Institute
History
Pagination
74ISBN
978-1-925334-59-3Department/School
TSBEPublisher
Australian Housing and Urban Research InstitutePlace of publication
Melbourne, VicRights statement
Copyright 2018 Australian Housing and Urban Research Institute Limited. Licensed under Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) https://creativecommons.org/licenses/by-nc/4.0/Repository Status
- Open