Housing



In a recent journal article, we explore both the policy underlying the capital gains tax (CGT) main residence exemption and the legislative provisions introduced to… Read More ›

CGT Exemption on Family Home: Firm Foundations or Uncertain Footings?

Housing affordability is in the spotlight again. This is unsurprising. Since the beginning of the 21st century, house prices have increased by 165 per cent.… Read More ›

Housing Mismatch and Welfare Effects of Stamp Duty

Housing prices have soared in major cities around the world. In Australia, this is particularly true in Melbourne and Sydney, where prices jumped by 120%… Read More ›

Come One, Come All? How Housing Prices Respond to Taxes on Foreign Buyers of Residential Properties

Australia’s two million-plus property investors – about 60% of whom negatively gear – are expecting to be affected if the government changes property tax concessions… Read More ›

Potential Impacts of Tax Incentive Changes for Property Investment on Capital Flow and Migration in Australia

Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes… Read More ›

Land Tax: Making an Efficient Tax More Equitable

When interest rates began to rise, many anticipated a sharp decline in house prices, but this has not been the case. Our research paper, “The… Read More ›

Why Low Yield Does Not Deter Property Investors: Insights from Greater Sydney

Negative gearing allows households that incur losses on rental income to deduct these losses from other sources of income. The Greens are currently advocating for… Read More ›

Negative Gearing: Not So Negative After All?

If just one state of Australia, New South Wales, scrapped its stamp duty on real-estate transactions, about 100,000 more Australians would move homes each year,… Read More ›

Stamp Duty Is Holding Us Back From Moving Homes – We’ve Worked Out How Much

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