TY  - RPRT
AB  - Home ownership in Australia is exempt from capital gains tax and other income taxes. The value of these indirect subsidies to owner-occupiers in 2001 was estimated to amount to $21 billion. Breaking this down by type of indirect subsidy, direct subsidies to first homebuyers—the First Home Owners Grant (FHOG) amounted to $1 billion in 2001; the tax concession to owner-occupiers of not taxing capital gains was estimated to be $13 billion in 2001, and; the tax concession to owner-occupiers of not taxing imputed rent was estimated to be a net value of $8 billion. 
AU  - Yates, Judith
CY  - Melbourne
DA  - April 2003
L1  - internal-pdf://0387466632/¶¶Òô³Ô¹Ï_Final_Report_No035_Appendices.pdf
internal-pdf://0499664264/¶¶Òô³Ô¹Ï_Final_Report_No035_A_distributional_anal.pdf
M3  - FR
NV  - 60098
PB  - ¶¶Òô³Ô¹Ï Limited
PY  - 2003
ST  - A distributional analysis of the impact of indirect housing assistance
T2  - ¶¶Òô³Ô¹Ï Final Report No. 35
TI  - A distributional analysis of the impact of indirect housing assistance
UR  - /research/final-reports/35
ID  - 265
ER  -