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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.
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Journal article
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,...