English, Article, Journal or magazine article edition: Capital gains, negative gearing and effective tax rates on income from rented houses in Australia George Fane; Martin Richardson

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Bookmark: http://trove.nla.gov.au/version/42381
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Capital gains, negative gearing and effective tax rates on income from rented houses in Australia
Author
  • George Fane
  • Martin Richardson
Physical Description
  • preprint
Notes
  • This paper reports estimates of effective tax rates on rental property income in Australia. We consider three capital gains tax regimes - the current Australian system, that which prevailed between 1985 and 1999 and a realisation tax that attempts to mimic an accruals tax. We report estimates for each regime in two scenarios - slow anticipated real capital gains and very rapid unanticipated real capital gains. Our results suggest that negative gearing should be retained and capital gains taxation reformed to approximate an accruals tax. We argue that this desirable package would be no harder to administer than the current regime.
  • capital gains tax, interest deductibility, accruals, realizations, Australian tax system
  • RePEc:pas:papers:2004-06
Language
  • English
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