The income tax treatment of housing assets: an assessment of proposed reform arrangements

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Author(s): Alan Duncan; Helen Hodgson; John Minas; Rachel Ong; Richard Seymour
Description: 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.
Citation: Duncan, A.S., 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 Limited, Melbourne, https://www.ahuri.edu.au/research/final-reports/295, doi:10.18408/ahuri-8111101.
DOI: doi:10.18408/ahuri-8111101
Date published: 07 Mar 2018
Publication type: Final Report 295
Project title: The income tax treatment of housing assets: an assessment of proposed reform arrangements (Project number: 81111)
Inquiry title: Inquiry into pathways to housing tax reform (Inquiry number: 41110)
Inquiry reports: Asset portfolio retirement decisions: the role of the tax and transfer system (Final Report)
Pathways to state property tax reform (Final Report)
Pathways to housing tax reform (Final Report)
Published by: Australian Housing and Urban Research Institute Limited
ISSN: 1834-7223
ISBN: 978-1-925334-59-3
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