Negative gearing Redux
Should the interest paid by landlords on loans used to finance the purchase of rented houses and apartments be tax deductible? There is widespread agreement that interest payments should be deductible at least up to the amount of the landlord’s ‘net rent’ — meaning the actual rent, minus all expenses other than interest payments. In this paper, we revisit Australia’s controversial ‘negative gearing’ (NG) arrangements, under which investors can also deduct negative cash flows — defined as...[Show more]
|Collections||ANU Research Publications|
|Source:||Agenda: A Journal of Policy Analysis and Reform|
|Fane_Negative2004.pdf||116.83 kB||Adobe PDF|
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