Income tax treatment of housing assets: An assessment of proposed reform arrangements

Centre PersonnelAlan Duncan
External PersonnelHelen Hodgson, John Minas, Rachel Ong ViforJ
Research PartnersGriffith University
Project FundingAustralian Housing and Urban Research Institute
Project StatusComplete (July 2016 to June 2017)

Project Summary

This project will model pathways to reform the income tax treatment of property assets, including capital gains tax provisions and negative gearing. The project will anaylse the distribution of housing tax expenditures under current tax provisions, as well as the potential distributional and behavioural impacts of alternative reform scenarios.

Project Outputs

The income tax treatment of housing assets: an assessment of proposed reform arrangements Alan Duncan, Helen Hodgson, John Minas, Rachel Ong ViforJ, Richard Seymour This report models several potential transitional arrangements that may ease the distribution pressures arising from reforms to negative gearing and capital gains tax (CGT) reform, and help smooth a reform pathway that is more politically acceptable. Negative gearing and CGT... Read article 7 March 2018Research Reports Read More