Analysis of Capital Gains Tax Changes

Click to view PDF

Click to view PDF

The Housing Industry Association (HIA) commissioned the CIE to investigate the economic implications of proposed changes to Capital Gains Tax Arrangements.

In the long-run, increasing the effective tax rate on capital gains is most likely to: increase housing costs across the board (this includes rents that tenants pay, as well as the prices first home owners pay to purchase property), reduce economic activity and reduce household consumption (our proxy for household welfare).


REPORT AUTHOR(S)