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In this paper, we estimate a theory-consistent model of single parents labour supply behaviour using a variant of the semi-log labour supply function. The underlying preferences are used to simulate the impact of a proposed reform to the Family Credit element of the UK Social Security system...
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This research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models—a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of...
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This research is the final report of the AHURI Inquiry into ‘Pathways to Housing Tax Reform in Australia'. It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents...
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