Lucas’s
Publications
Equitable Housing
July 7, 2026

Submission to Productivity Commission Inquiry into Housing Supply Regulation
Per Capita's submission to the Productivity Commission's inquiry into Housing Supply Regulation
Progressive Economics
June 15, 2026

Submission to Inquiry into Treasury Laws Amendment (Tax Reform No. 1) Bill
This legislation is fair, balanced, and should be passed by the Senate.
Progressive Economics
May 11, 2026
Per Capita Tax Survey 2025
Drawing on fifteen years of consistent data, the December 2025 Per Capita Tax Survey offers a rare longitudinal perspective on public attitudes to taxation, redistribution, and government responsibility.
Progressive Economics
May 8, 2026
Tax Green Paper Series: CGT and Negative Gearing
The first paper in Per Capita's Tax Green Paper series, focusing on the capital gains tax discount and negative gearing.
Lucas’s
Media
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Lucas’s
Podcasts
Podcast
August 4, 2026
Re:CAP – Pricing Land Development Rights
Did you know that land increases in value when it’s zoned use changes? “Zoning” is permission from the government that controls how property is used and developed. Granting permission to develop land in new ways adds value to the land, even before any development has actually taken place. This value is created by and belongs ... Read more
Lucas’s
Blog Posts
Insights
May 29, 2026

Where Next After the Budget?
By Lucas Lewit-Mendes and Dr Wesa Chau What’s next after the budget This month’s federal budget included three major tax changes – cutting back tax concessions for negative gearing, capital gains tax, and trust distributions. Some of this revenue will be returned with a $250 tax offset for working Australians, providing a much-needed boost ... Read more
Equitable Housing
February 9, 2026
Inclusionary Zoning: Four principles for a targeted, consistent, and balanced policy
By Dr Kate Raynor and Lucas Lewit-Mendes The Planning Amendment (Better Decisions Made Faster) Bill 2025 passed both houses of parliament last week. The amendment will streamline building approvals, including allowing low-risk building permits to be processed faster. Changes also include a provision that enables councils and state government to make the use or development ... Read more
Insights
January 14, 2026
Reforming the Capital Gains Tax Discount
Why reducing the 50 per cent discount would improve the tax system By Lucas Lewit-Mendes Capital gains tax (CGT) was introduced in 1985 as part of reforms to broaden the income tax base and reduce the rate. CGT is leviable on the increase in the value of an asset, such as property or shares, and ... Read more
Insights
October 28, 2025
The super tax system will now be fairer, but there’s plenty of work left to do
By Lucas Lewit-Mendes The federal government has taken a significant step to improve the equity and sustainability of the superannuation system, by increasing the earnings tax rate on large super balances. The October 13 announcement means the changes will bring in less revenue, but they will support low-income earners and protect against liquidity issues for ... Read more