Tax expenditure considerations for owner-occupied housing

Audrey Pulo
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Audrey Pulo: Treasury, Government of Australia

Economic Roundup, 2010, issue 2, 73-90

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.

Keywords: capital gains; housing investment; tax deductions (search for similar items in EconPapers)
JEL-codes: E22 H24 H31 (search for similar items in EconPapers)
Date: 2010
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