A. Duncan, H. Hodgson, J. Minas, R. Ong, Richard Seymour
{"title":"住房资产的所得税处理:对拟议改革安排的评估","authors":"A. Duncan, H. Hodgson, J. Minas, R. Ong, Richard Seymour","doi":"10.18408/AHURI-8111101","DOIUrl":null,"url":null,"abstract":"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 $1.7 billion each. Both are progressive in nature, reducing tax savings from negative gearing as tax assessable income increases.","PeriodicalId":430327,"journal":{"name":"ERN: Forecasts of Budgets","volume":"68 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"12","resultStr":"{\"title\":\"The Income Tax Treatment of Housing Assets: An Assessment of Proposed Reform Arrangements\",\"authors\":\"A. Duncan, H. Hodgson, J. Minas, R. Ong, Richard Seymour\",\"doi\":\"10.18408/AHURI-8111101\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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 $1.7 billion each. Both are progressive in nature, reducing tax savings from negative gearing as tax assessable income increases.\",\"PeriodicalId\":430327,\"journal\":{\"name\":\"ERN: Forecasts of Budgets\",\"volume\":\"68 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-03-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"12\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ERN: Forecasts of Budgets\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18408/AHURI-8111101\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Forecasts of Budgets","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18408/AHURI-8111101","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Income Tax Treatment of Housing Assets: An Assessment of Proposed Reform Arrangements
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 $1.7 billion each. Both are progressive in nature, reducing tax savings from negative gearing as tax assessable income increases.
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