This research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models— a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of over $1.7 billion each.

A shift to a property tax will make the housing market fairer and more efficient, and researchers have come up with a practical way to do it, writes Peter Mares.

This discussion paper endeavors to identify the underlying causes of housing affordability issues, and to consider some useful policy responses in the current and historical context.

Housing affordability and tax reform have shaped up to be two of the defining issues this election. The Property Council of Australia – which describes itself as “the Voice of Leadership” – has helped frame the debate on behalf of its 2200 company members. The financial stakes are high when it comes to lobbying for...

Assistant Treasurer Kelly O'Dwyer argues Labor's negative gearing policy would disadvantage average earners, claiming two-thirds of negative gearers have incomes of $80,000.