Please use this identifier to cite or link to this item: https://hdl.handle.net/10620/17533
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dc.contributor.authorYates, Jen
dc.date.accessioned2019-04-13T03:36:00Zen
dc.date.accessioned2012-04-23T00:29:13Zen
dc.date.available2012-04-23T00:29:13Zen
dc.date.issued2009-09en
dc.identifier.isbnISBN: 978-1-921610-18-9en
dc.identifier.urihttps://hdl.handle.net/10620/17533en
dc.identifier.urihttp://hdl.handle.net/10620/3635en
dc.description.abstractThis 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 basesen
dc.publisherAustralian Housing and Urban Research Instituteen
dc.subjectHousing -- Affordabilityen
dc.subjectHousingen
dc.subjectIncome & Finance -- Taxationen
dc.titleTax expenditures and housingen
dc.typeReports and technical papersen
dc.identifier.urlhttp://www.ahuri.edu.au/publications/download/judith_yates_research_paperen
dc.identifier.surveyHILDAen
dc.description.institutionAHURI (Australian Housing and Urban Research Institute)en
dc.identifier.rishttp://flosse.dss.gov.au//ris.php?id=3989en
dc.description.keywordsIncome & consumptionen
dc.description.keywordsEquitableen
dc.description.keywordsTax expendituresen
dc.description.keywordsHousingen
dc.description.pages66en
local.identifier.id3989en
dc.description.additionalinfoResearched for the Brotherhood of St Laurence by AHURIen
dc.subject.dssHousing, communities and neighbourhoodsen
dc.subject.dssIncome, wealth and financesen
dc.subject.dssmaincategoryIncome & Financeen
dc.subject.dssmaincategoryHousingen
dc.subject.dsssubcategoryAffordabilityen
dc.subject.dsssubcategoryTaxationen
dc.subject.flosseHousing, communities and neighbourhoodsen
dc.subject.flosseIncome, wealth and financesen
dc.relation.surveyHILDAen
dc.old.surveyvalueHILDAen
item.fulltextNo Fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.grantfulltextnone-
item.cerifentitytypePublications-
item.openairetypeReports and technical papers-
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