This report examines the role of taxation settings affecting housing investment in Australia, noting that housing is one of the most heavily taxed items in the economy. It proposes that governments need to first fix housing supply, not seek to increase tax imposts on housing supply.

This report examines the way in which housing tax concessions are undermining affordability in Australia, by subsidising the removal of homes from the long-term rental market altogether. The report estimates the cost in foregone revenue to the Federal Budget of negative gearing deductions claimed on short-stay investment properties. The report argues that this policy failure...

This report outlines how negative gearing and the 50% capital gains tax (CGT) discount have contributed to inequality and housing affordability issues. It recommends the Australian Government halve the CGT discount over five years and restrict negative gearing for new investments, investing the revenue raised in social and affordable housing.

This paper seeks to initiate discussion about the purpose and principles of the tax system by exploring potential avenues for reform. It proposes six priorities intended to lower income taxes on working people, restore intergenerational equity and improve business productivity.

Home ownership rates have been declining in Australia for most of the 21st century and for the last 25 years, average house prices have increased at twice the rate of income. This paper asserts the problem with the current housing policy settings is that they incentivise demand but do little to increase supply.