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Tax expenditure considerations for owner-occupied housing

Author

Listed:
  • Audrey Pulo

    (Treasury, Government of Australia)

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.

Suggested Citation

  • Audrey Pulo, 2010. "Tax expenditure considerations for owner-occupied housing," Economic Roundup, The Treasury, Australian Government, issue 2, pages 73-90, July.
  • Handle: RePEc:tsy:journl:journl_tsy_er_2010_2_2
    as

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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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    References listed on IDEAS

    as
    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)

    More about this item

    Keywords

    capital gains; housing investment; tax deductions;

    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 - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity

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