Observatoire des droits humains (anglais seulement)

How Australia’s new negative gearing rules might accidentally favour some property investors

(Version anglaise seulement)

par Fei Gao, Lecturer in Taxation, Discipline of Accounting, Governance & Regulation, The University of Sydney, University of Sydney
Richard Krever, Professor of Tax Law, The University of Western Australia

For the best part of a century, Australian property investors have enjoyed a generous tax arrangement found in few other countries: the infamous “negative gearing”.

Now, sweeping reforms to limit negative gearing to new builds and also change the way capital gains are taxed have become…

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