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This report addresses two questions. First, did the tax and subsidy changes in Australia, Sweden and the US increase or decrease the efficiency of the allocation of capital among business uses and housing and within the housing stock? Second, did the changes alter the incentives...
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.