Tax expenditure considerations for owner-occupied housing

This article examines the government tax expenditures related to owner-occupied housing, particularly as they compare to non-owner-occupied housing, and discusses the issues involved in modelling and analysing these expenditures. The approach used considers various aspects of owner-occupied housing, including capital gains, imputed rent, interest deductions, capital works deductions and miscellaneous deductions.

MoreLess

Year of publication:	2010
Authors:	Pulo, Audrey
Published in:	Economic Roundup. - Treasury. - 2010, 2, p. 73-90
Publisher:	Treasury
Subject:	capital gains \| housing investment \| tax deductions

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf
Type of publication:	Article
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H31 - Household ; E22 - Capital; Investment (including Inventories); Capacity
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010604608