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This is the first of two final reports that aims to address the following research question highlighted in AHURI’s housing supply research brief: What is the impact on supply and affordability from implementation of the Henry Review recommendations in relation to negative gearing, land tax...
Modelling two recommendations made in the Henry Review of Taxation (2010), this study considers the impact of the recommendations on rents, rental supply and housing affordability.
The Henry Review recommended two key changes to taxation arrangements to promote more balanced investment in...
This research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models— a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of over...
This research is the final report of the AHURI inquiry into ‘Pathways to Housing Tax Reform in Australia.’ It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents meaningful,...
The study forecasted future expenditure on housing assistance programs.