Advanced Search
MyIDEAS: Login

Tax expenditure considerations for owner-occupied housing

Contents:

Author Info

  • Audrey Pulo

    (Treasury, Government of Australia)

Registered author(s):

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://archive.treasury.gov.au/documents/1846/PDF/06_Tax_expenditure_considerations_for_owner-occupied_housing.pdf
    Download Restriction: no

    Bibliographic Info

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

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

    as in new window
    Handle: RePEc:tsy:journl:journl_tsy_er_2010_2_2

    Contact details of provider:
    Postal: Langton Crescent, PARKES ACT 2600
    Phone: +61 2 6263 2111
    Fax: +61 2 6273 2614
    Email:
    Web page: http://www.treasury.gov.au
    More information through EDIRC

    Related research

    Keywords: capital gains; housing investment; tax deductions;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:tsy:journl:journl_tsy_er_2010_2_2. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Department of Treasury).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.