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(Article of periodic en Anglais - 2003)

Document title

The taxation of Australian landlords : would the British tax treatment of rental investments increase tax burdens if introduced in Australia ?

Authors(s) and Affiliation(s)

WOOD G.A. ; KEMP P.A. ;

Abstract

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 to model the impact of the two tax regimes on their user cost of capital. Tax burdens are marginally lower under Australian as compared with British tax arrangements. At lower rates of inflation, this conclusion is reversed

Source

Article of periodic

published at : Urban studies / ISSN 0042-0980

Editor : Longman Group, Harlow - ROYAUME-UNI (1964)

Millesime : 2003, vol. 40, no4 [pp. 747-765]

Bibliographic references : 60 ref.

Collation : Illustration ;

Language

Anglais

Localisation

Laboratoire INTERGEO - Paris

Tous droits réservés © Prodig - Bibliographie Géographique Internationale (BGI), 2004.
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