The effects of the 1985 tax changes on rental property

Yates, Terrence Desmond. (1985). The effects of the 1985 tax changes on rental property Honours Thesis, School of Economics, The University of Queensland.

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Author Yates, Terrence Desmond.
Thesis Title The effects of the 1985 tax changes on rental property
School, Centre or Institute School of Economics
Institution The University of Queensland
Publication date 1985
Thesis type Honours Thesis
Supervisor Dr Geoff Kingston
Dr Sam Strong
Total pages 92
Language eng
Subjects 14 Economics
Formatted abstract
This paper looks at investment in rental property. It builds a model on the net present value basis and looks at the rents needed for a return comparable to the general investment market. It uses a taxed-form of the tax-adjusted Fisher equation (Darby, 1975) as a way of relating the social discount of a tax-exempt landlord to a taxpaying one.

Three situations are considered: the tax-free one, the one under the tax rules that applied before 18 July 1985, and the one under the mooted tax laws applying from 20 September 1985. They are compared to find both the changes caused by tax amendments and the distorting effect of tax itself on rental decisions.
Additional Notes Variant title: The effects of the nineteen eighty five tax changes on rental property

Document type: Thesis
Collection: UQ Theses (non-RHD) - UQ staff and students only
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Created: Wed, 10 Nov 2010, 12:26:20 EST by Muhammad Noman Ali on behalf of The University of Queensland Library