The Taxation of Australian Landlords

The tax treatment of housing can have important implications for the relative attractiveness of investment in housing. The tax regime for private landlords in Britain appears to be less favourable than in many other advanced welfare states, including Australia, where negative gearing is commonly cited as a tax preference encouraging investment in rental housing. If private landlords in Britain are tax disadvantaged compared with their Australian counterparts, tax burdens and rents will increase if British central government tax arrangements replace current provisions. This proposition is tested using micro data from a survey of private landlords in Australia to model the impact of the two tax regimes on their user cost of capital. It is found that, at the inflation rates prevailing in the early 1990s, tax burdens are marginally lower under Australian as compared with British tax arrangements. However, at lower rates of inflation, this conclusion is reversed; this is particularly the case for landlords with relatively short holding periods who invest in low-income rental housing

Ad valorem tax · Economic rent · Economics · Indirect tax · Investment (military · Labour economics · Market economy · Public economics · Renting · State income tax · Tax credit · Tax reform · Value-added tax · Financial Literacy, Pension, Retirement Analysis · Housing Market and Economics · Housing, Finance, and Neoliberalism

• Building the Connection Between Housing Needs and Metropolitan Planning in Sydney, Australia

  Raymond Bunker, Darren Holloway et al.•Housing Studies•2005

  Incluir item

• Motivations for Equity Borrowing

  Open Access•Graeme A Wood, Gavin Wood et al.•Urban Studies•2013

  Incluir item

• When and Why Do Landlords Retain Property Investments

  Open Access•Graeme A Wood, Gavin A Wood et al.•Urban Studies•2013

  Incluir item

• Towards a reassessment of the private rental market

  Judith Yates•Housing Studies•1996

  Incluir item

• The revival of private rented housing in Britain

  A D H Crook, Peter A Kemp•Housing Studies•1996

  Incluir item

• Investment in Rental Housing in Australia

  Mike Berry•Housing Studies•2000

  Incluir item

• The responsiveness of the private rental sector in Australia to changes in commonwealth taxation policy

  Blair Badcock, Marian Browett•Housing Studies•1991

  Incluir item

• Private renting in the 1990s

  Christine Whitehead, Christine M E Whitehead•Housing Studies•1996

  Incluir item

• Private rented housing in the United States and Europe

  Open Access•David M Crowe, David Crowe•Cities•1985

  Incluir item

• Cities Housing and Profits

  Aileen Kearns, Ade Kearns et al.•Transactions of the Institute of…•1989

  Incluir item