Journal article

Tax expenditure considerations for owner-occupied housing

14 Jul 2010
Description

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.

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Published year only: 
2010
261
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