This briefing note outlines how tax breaks for property investors in Australia are contributing to worsening housing affordability. It proposes the Federal Government recalibrate its housing policies to prioritise people on low incomes. It should curb the 50% CGT discount and negative gearing and invest the savings in essential supports such as social housing.

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...

Restricting the number of investors in the housing market is possible if there is an increase in interest rates on investment loans. In 2017, this kind of regulation reduced house prices in Australia. This paper proposes that reintroducing this policy could, as interest rates fall, help make housing more affordable for owner-occupiers.

This research looks at what shapes the investment behaviour of small-scale, residential landlords. It presents new evidence on rental investment behaviour and examines the potential impacts of policy changes on landlords’ costs of supplying rental housing, along with the effects on affordability for tenants.