Negative Gearing



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?

At their first televised debate four weeks ago, Scott Morrison and Anthony Albanese were asked by an audience member how each would help his kids… Read More ›

Super for Housing or the Government as a Co-owner: How Liberal and Labor Home-Buyer Schemes Compare

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

Editor’s note: This is an extract of a speech given by Rachel Ong at the Women in Economics post-Budget event, held at the National Press… Read More ›

Budget Forum 2017/Women in Economics: Housing in Budget 2017-18

While negative gearing is often cited as the key tax concession on rental property investments, it is in fact only attractive to the extent that… Read More ›

Negative Gearing, the Capital Gains Discount and the Stability of Housing Markets

This Election Brief summarises the key tax policies, costings and revenue estimates of the incumbent Liberal-National Coalition (LNP) Government, the Australian Labor Party (ALP), and… Read More ›

Election 2016: Tax Policies of the Major Parties Part I

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