This research is the final report of the AHURI inquiry into ‘Pathways to Housing Tax Reform in Australia.’ It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents meaningful, long-term political pathways to achieve these outcomes.

This paper estimates an Inequality Deflator for the Australian economy, which represents the distributional trade-offs that exist within the current tax and transfer system.