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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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Official URL: http://dx.doi.org/10.18408/ahuri-8111101
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 |
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| 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: | https://doi.org/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/ |
| Item Statistics: | View statistics for this item |
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