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The income tax treatment of housing assets: an assessment of proposed reform arrangements, AHURI Final Report No. 295

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Duncan, AS, Hodgson, H, Minas, J, Ong-Viforj, R and Seymour, R 2018 , The income tax treatment of housing assets: an assessment of proposed reform arrangements, AHURI Final Report No. 295 , Australian Housing and Urban Research Institute, Melbourne, Vic.

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Abstract

This 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.

Item Type: Book
Authors/Creators:Duncan, AS and Hodgson, H and Minas, J and Ong-Viforj, R and Seymour, R
Keywords: ownership, private rental, tax
Publisher: Australian Housing and Urban Research Institute
DOI / ID Number: 10.18408/ahuri-8111101
Copyright Information:

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/

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