Tax expenditure considerations for owner-occupied housing
AbstractThis article examines the government tax expenditures related to owner-occupied housing, particularly as they compare to non-owner-occupied housing, and discusses the issues involved in modelling and analysing these expenditures. The approach used considers various aspects of owner-occupied housing, including capital gains, imputed rent, interest deductions, capital works deductions and miscellaneous deductions.
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Bibliographic InfoArticle provided by Treasury, Australian Government in its journal Economic Roundup.
Volume (Year): (2010)
Issue (Month): 2 (July)
capital gains; housing investment; tax deductions;
Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- E22 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Capital; Investment; Capacity
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- Yates, Judith, 1994. "Imputed Rent and Income Distribution," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 40(1), pages 43-66, March.
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