Capital gains, negative gearing and effective tax rates on income from rented houses in Australia
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References listed on IDEAS
- Green, Jerry R & Sheshinski, Eytan, 1978.
"Optimal Capital-Gains Taxation under Limited Information,"
Journal of Political Economy,
University of Chicago Press, vol. 86(6), pages 1143-1158, December.
- Green, Jerry & Sheshinski, Eytan, 1978. "Optimal Capital-Gains Taxation Under Limited Information," Scholarly Articles 3210340, Harvard University Department of Economics.
- Auerbach, Alan J, 1991. "Retrospective Capital Gains Taxation," American Economic Review, American Economic Association, vol. 81(1), pages 167-178, March.
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Keywordscapital gains tax; interest deductibility; accruals; realizations; Australian tax system;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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