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

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Duncan, A
Hodgson, H
Minas, J
Ong, R
Seymour, R
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2018
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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.

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© 2018 Australian Housing and Urban Research Institute Limited. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License, see http://creativecommons.org/licenses/by-nc/4.0/.

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Urban and regional planning

Taxation law

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