Capital gains, negative gearing and effective tax rates on income from rented houses in Australia
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References listed on IDEAS
- George Fane & Martin Richardson, 2004. "Negative Gearing Redux," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 11(3), pages 211-222.
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- George Fane & Martin Richardson, 2004. "Negative Gearing Redux," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 11(3), pages 211-222.
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More about this item
Keywords
capital gains tax; interest deductibility; accruals; realizations; Australian tax system;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-URE-2004-08-02 (Urban and Real Estate Economics)
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