Miscellaneous 2010

Housing and tax policy

Source: Australian Tax Research Foundation

Published Date: 1 Jan 2010


Australia, like many other OECD countries, has a wide variety of taxes, tax reliefs and subsidies for housing. Large tax expenditures for home ownership compared to rental housing bias the housing market. Combined with state taxes on housing, these have serious efficiency and distributional consequences. But home ownership remains the Australian Dream and a key form of saving for households and this presents significant political difficulties in carrying out tax reform.

Housing and Tax Policy brings together leading Australian and international experts to shed new light on these policy roblems. Contributors present new analysis of:

  • the size of tax expenditures for housing and their efficiency,price and distributional impact
  • international experience from the United States and Europe, including new research on how home ownership tax expenditures operate to subsidise excessive borrowing and house price risk
  • reforms needed to state duties and land tax for housing in Australia
  • the impact of taxation, including negative gearing, on the supply of affordable rental housing, and designing reforms to increase accessibility of home ownership.

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Miscellaneous 2010

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