Negative gearing and the taxation of capital gains in Australia

Economic Record

Volumn 81, Issue 254, 2005, Pages 249-261

  Fane, George ^a   Richardson, Martin ^a  

^a AUSTRALIAN NATIONAL UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

CAPITAL FLOW; TAX SYSTEM;

AUSTRALASIA; AUSTRALIA;

EID: 29144497277     PISSN: 00130249     EISSN: 14754932     Source Type: Journal    
DOI: 10.1111/j.1475-4932.2005.00259.x     Document Type: Review

References (11)

1. Auerbach, A. (1991), 'Retrospective Capital Gains Taxation', American Economic Review, 81, 167-78.
2. Department of the Treasury (1999a), 'A Tax System Redesigned - Report', Review of Business Taxation (The Ralph Report), Accessed 17 Feb 2004. Available from URL: http://www.rbt.treasury.gov.au/
3. Department of the Treasury (1999b), An International Perspective - Information Paper: Examining How Other Countries Deal with Business Taxation, Review of Business Taxation, Accessed 17 Feb 2004. Available from URL: http://www.rbt.treasury.gov.au/
4. Fane, G., and Richardson, M. (2004), 'Negative Gearing Redux', Agenda, 11, 211-22.
5. Green, J.R. and Sheshinski, E. (1978), 'Optimal Capital Gains Taxation under Limited Information', Journal of Political Economy, 86, 1143-58.
6. Meade, J. etal. (1978), The Structure and Reform of Direct Taxation, Allen and Unwin, London.
7. New Zealand Treasury (2001a), Tax Review 2001 - Final Report (The McLeod Report), Accessed 17 Feb 2004. Available from URL: http://www.treasury.govt.nz/ taxreview2001/finalreport/index.html
8. New Zealand Treasury (2001b), Tax Review 2001 - Issues Paper, Accessed 17 Feb 2004. Available from URL: http://www.treasury.govt.nz/taxreview2001/ issuespaper/index.html
9. Productivity Commission (2003), First Home Ownership, Accessed 13 May 2004. Available from URL: http://www.pc.gov.au/inquiry/housing/draftreport/ housing.pdf, Productivity Commission Discussion Draft, Melbourne.
10. Sieper, E. (1986), 'Business Tax Reform', in Head, J.G. (ed), Changing the Tax Mix, Australian Tax Research Foundation, Sydney.
11. Vickrey, W. (1939), 'Averaging Income for Income Tax Purposes', Journal of Political Economy, 47, 379-97.