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The Review took a 'root and branch' approach and examined Australian and State government taxes, and interactions with the transfer system in order to make recommendations to position Australia to deal with the demographic, social, economic and environmental challenges that lie ahead.
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,...
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...
The Business Council of Australia has developed an action plan for Australia’s future with the overarching vision of securing enduring prosperity for all Australians.
We believe Australia’s future can be prosperous in every way, but this will depend on maintaining strong economic growth and...
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,...
This study investigated the way in which housing policy mechanisms contribute to economic productivity and growth.