Regional visas are a growing part of Australia’s skilled migration system. They are intended to support regional economies and ease pressure on major cities. However this analysis finds many regional visa holders are not in places the public may think of as 'regional'. It concludes that regional policy may not be having its desired effect.

There is a perception that individuals who earn capital income pay much lower tax rates than wage and salary earners. This note explains the complexity of capital taxation using examples from a new online tax calculator. It shows three illustrative situations in which capital income can be either under- or over-taxed relative to labour income.

This note on the capital gains tax (CGT) discount focuses on leverage distortions by investigating data on housing investments. By examining the individual rental income and capital gains returns for 900,000 housing investments held over 2008 to 2025, the note demonstrates how and why the CGT discount encourages investors to borrow more than they otherwise...

The National Disability Insurance Scheme (NDIS) is one of Australia’s largest social programs, yet questions remain about how it affects participants’ employment, reliance on other welfare payments, and overall wellbeing. Understanding these relationships is essential for assessing the scheme’s long-term sustainability and its role in supporting participation and independence.

One objective of Australia’s capital gains tax (CGT) discount is to approximate inflation and tax real gains. But because real returns vary widely across investors, a flat discount systematically misses the mark. Using data on 1.5 million property investments (2008–2025), this paper shows real returns range from losses to strong gains.