Organisation

Per Capita

Survey Report

Per Capita tax survey 2025


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.
Briefing paper

Tax Green Paper series. Part 1: CGT and negative gearing


Capital gains tax (CGT) and negative gearing were two of the top three priorities for tax reform in Australia identified by participants at a community tax summit. This paper argues for a reduction to the CGT discount from 50% to 25% and limiting negative gearing deductions to investment income only.
Report

The way in: representation in the 48th Australian Parliament


This report examines representation in Australia’s 48th Federal Parliament and analyses gender, Indigeneity, cultural background, education, age and employment. It provides a statistical snapshot of members at the opening of the 48th Parliament, outlines pathways into politics, and highlights where parliamentary composition reflects or diverges from broader society.
Discussion paper

Checking for MistAIkes, the hidden negative externalities in the AI productivity debate


Approaches to regulating artificial intelligence (AI) have turned from discussions around safety, ethics and human rights, into ones around productivity, efficiency and worker outputs. This report is a literature review around current AI productivity claims. It is intended to provide key insights and evidence-based counterpoints to current claims around AI productivity.
Report

A home of one's own: philanthropic & social sector solutions for women’s housing


Addressing housing insecurity before women reach crisis point is an urgent challenge requiring a collaborative, community-wide response. This report sets out the facts and challenges of housing insecurity among women in Australia and proposes intervention points for social purpose impact investors, institutional investors and philanthropists to mitigate the risk of more women falling into homelessness.