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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...
What lessons can be drawn from institutional change in private rental sectors (PRSs) internationally which could enhance the equity, efficiency and effectiveness of the sector in Australia, particularly to improve outcomes for low-income tenants?
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 study focused on the Australian private rental sector including formal rules (policies and regulation); organisations and structures; and informal rules (social norms and practices), and reviewed the sector in ten countries.