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Negative Gearing and the Taxation of Capital Gains in Australia

Fane, George; Richardson, Martin


This paper studies the interaction between negative gearing and three capital gains tax regimes - the current Australian system, the one that prevailed between 1985 and 1999 and a realisation tax that mimics an accruals tax. We report estimates of the effective rates of income tax for each regime in two scenarios - slow anticipated real capital gains and very rapid unanticipated real capital gains. We conclude that negative gearing should be retained and capital gains taxation reformed to...[Show more]

CollectionsANU Research Publications
Date published: 2005
Type: Journal article
Source: The Economic Record
DOI: 10.1111/j.1475-4932.2005.00259.x


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