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Tax expenditure considerations for owner-occupied housing

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  • Audrey Pulo

    (Treasury, Government of Australia)

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    Abstract

    This 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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    File URL: http://archive.treasury.gov.au/documents/1846/PDF/06_Tax_expenditure_considerations_for_owner-occupied_housing.pdf
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    Bibliographic Info

    Article provided by Treasury, Australian Government in its journal Economic Roundup.

    Volume (Year): (2010)
    Issue (Month): 2 (July)
    Pages: 73-90

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    Handle: RePEc:tsy:journl:journl_tsy_er_2010_2_2

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    Web page: http://www.treasury.gov.au
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    Related research

    Keywords: capital gains; housing investment; tax deductions;

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    1. 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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