Some countries, including Australia and Japan, allow unrestricted use of negative gearing losses to offset income from other sources. Several other Organisation for Economic Co-operation and Development countries, including the United States of America, New Zealand, Germany, Sweden, Canada, and France, allow loss offsetting with some restrictions. Applying tax deductions from negatively geared investment housing to other income is not permitted in the United Kingdom or the Netherlands. With respect to investment decisions and market prices, other taxes such as stamp duties and capital gains tax may be more or less onerous in those countries, increasing or decreasing the attractiveness of residential property as an investment.