Please use this identifier to cite or link to this item:
https://hdl.handle.net/10620/17533
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Yates, J | en |
dc.date.accessioned | 2019-04-13T03:36:00Z | en |
dc.date.accessioned | 2012-04-23T00:29:13Z | en |
dc.date.available | 2012-04-23T00:29:13Z | en |
dc.date.issued | 2009-09 | en |
dc.identifier.isbn | ISBN: 978-1-921610-18-9 | en |
dc.identifier.uri | https://hdl.handle.net/10620/17533 | en |
dc.identifier.uri | http://hdl.handle.net/10620/3635 | en |
dc.description.abstract | This paper assesses the scale and distribution of key tax expenditures associated with the way in which housing is treated in the Australian tax system and indicates some changes that would make it more efficient and equitable. The relevant key tax bases are, at a federal level, the (individual) income and consumption (GST) tax and, at a state or local level, transactions (stamp duties) and wealth (land taxes and rates) taxes. This paper focuses only on the equity implications of the tax expenditures that arise with these tax bases | en |
dc.publisher | Australian Housing and Urban Research Institute | en |
dc.subject | Housing -- Affordability | en |
dc.subject | Housing | en |
dc.subject | Income & Finance -- Taxation | en |
dc.title | Tax expenditures and housing | en |
dc.type | Reports and technical papers | en |
dc.identifier.url | http://www.ahuri.edu.au/publications/download/judith_yates_research_paper | en |
dc.identifier.survey | HILDA | en |
dc.description.institution | AHURI (Australian Housing and Urban Research Institute) | en |
dc.identifier.ris | http://flosse.dss.gov.au//ris.php?id=3989 | en |
dc.description.keywords | Income & consumption | en |
dc.description.keywords | Equitable | en |
dc.description.keywords | Tax expenditures | en |
dc.description.keywords | Housing | en |
dc.description.pages | 66 | en |
local.identifier.id | 3989 | en |
dc.description.additionalinfo | Researched for the Brotherhood of St Laurence by AHURI | en |
dc.subject.dss | Housing, communities and neighbourhoods | en |
dc.subject.dss | Income, wealth and finances | en |
dc.subject.dssmaincategory | Income & Finance | en |
dc.subject.dssmaincategory | Housing | en |
dc.subject.dsssubcategory | Affordability | en |
dc.subject.dsssubcategory | Taxation | en |
dc.subject.flosse | Housing, communities and neighbourhoods | en |
dc.subject.flosse | Income, wealth and finances | en |
dc.relation.survey | HILDA | en |
dc.old.surveyvalue | HILDA | en |
item.fulltext | No Fulltext | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.grantfulltext | none | - |
item.cerifentitytype | Publications | - |
item.openairetype | Reports and technical papers | - |
Appears in Collections: | Reports |
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