The results of the 2025 survey show Australians continue to expect a tax system that is fair, progressive, and capable of addressing inequality, while also funding high‑quality public services that support everyday life. Support for tax reform remains, but it is expressed with greater caution and conditionality than in previous years.

This report positions social justice not as a luxury but as a foundational pillar for peace, stability, cohesion and sustainable development, grounded in the universal recognition of human and labour rights as essential to dignity and fairness. It highlights a deep crisis of institutional trust: despite strong legal protections, many workers still experience exclusion and...

Individual income taxes in Australia raise nearly half of federal government revenue. This note offers a new perspective on the efficiency and equity implications of the individual income tax system. The findings paint two starkly different pictures of horizontal and vertical equity in effective tax rates at high and low levels of income.

Australia’s tax and transfer system needs structural reform. In February 2025, Per Capita and partners hosted the Community tax summit 2025. This report provides a summary of the addresses and panels including links to all recorded addresses. Keynote addresses include Dr Ken Henry, Prof Miranda Stewart and Dr Katherine Trebeck.

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.