Housing



Perhaps the most disappointing aspect of government in our country over the last several decades has been how politics has been increasingly short-term in its… Read More ›

[Budget Forum 2020] It’s Time to Meet Key Social Policy Challenges in COVID Recovery

Scott Morrison got a bit tetchy at a press conference last week when asked about the reform inspiration that Treasurer Josh Frydenberg was drawing from… Read More ›

Advance Australia Fair? To Recover From COVID, Reset Social Policy

Replacing the current stamp duty or conveyance duty on the transfer of property and the narrow base land tax with an annual property tax would… Read More ›

Reforming State Property Taxes

In the broad-based consumption tax system known as a value-added tax or goods and services tax (GST), the treatment of residential premises in practice is… Read More ›

Including Resales of Residential Premises in the GST Base

There has been much debate in New Zealand concerning the need for a separate and comprehensive capital gains tax (CGT) – a debate that was… Read More ›

The Tax Working Group and Capital Gains Tax in New Zealand — A Missed Opportunity?

In addition to the preference available to owner-occupiers in the form of the main residence exemption, the Australian tax system offers preferential income tax treatment… Read More ›

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements

Perhaps the most woefully misunderstood economic issue of the election campaign has been negative gearing. I’ve been baffled by the number of times I’ve read… Read More ›

Negative Gearing isn’t a Rort—It’s an Essential Part of an Efficient Tax System

Negative gearing is often cited as a tax concession that inequitably distorts rental housing markets. Yet despite concerns for housing affordability driving a wide array… Read More ›

‘Crowding Out’ Evidence-Based Policy: The Case of Negative Gearing

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