To assess Australia’s fiscal sustainability and budget challenges it is important to look at the budget position of not only the Commonwealth but also states and territories. This report examine the revenue, expenditure, net capital investment and the net debt position across all levels of...
This paper examines what has happened to government revenue in the last twenty years, the state of government revenue today and how we can reform our tax system to make it more efficient and equitable.
This guidance note sets out how the Parliamentary Budget Office (PBO) will include the medium‐term financial impacts of election commitments in the next post‐election report.
The New Zealand government is committed to using a broader framing to measure New Zealand’s progress, to develop and assess fiscal policy and support decision-making.
This report analyses projections for receipts and spending at a detailed level over the period to 2028‐29 to explain the main reasons for the projected return to surplus, fall in net debt, and increase in net financial worth over this period. This analysis takes the...
The objective of this audit was to assess the department’s design, implementation and monitoring of select 2014–15 and 2015–16 Budget measures aimed at achieving $1.2 billion in savings and other benefits.
In Zimbabwe, the Prime Minister’s Directives on Decentralisation and Development of 1984 and 1985, together with the Provincial Council and Administration Act 1985, constitute the foundation for post-independence attempts to ensure effective governance. The Directives provided for the establishment of hierarchical structures and mechanisms to...
The Turnbull Government’s proposed personal income tax cuts are the largest ever proposed in a federal budget. As is outlined in this submission, the substantial reduction in revenue is not obviously consistent with the government’s medium-term fiscal strategy.
The chart pack provides a visual summary of the key drivers of the change in the budget estimates between budget updates. The unlegislated measures tables provide an update of the projected impact of unlegislated measures on current budget estimates and over the medium term.
The 2018–19 defence budget continues to deliver the vision set out in the 2016 Defence White Paper. In 2018–19, the government is increasing the defence budget towards its commitment of 2% of GDP by 2020–21.
The Budget at a Glance is the overview of all the Budget information and contains the main points for the media and public. This summarises the government's spending decisions and key issues raised in the Budget Speech, the Fiscal Strategy Report, and the Budget Economic...
This paper provides an overview of the implications for Indigenous Australians of the 2018–19 Federal Budget, focusing on both Indigenous-specific budget announcements, as well as general or mainstream measures that have particular relevance for Indigenous Australians.
The latest Turnbull Government budget proposes that Australia’s progressive tax system be overhauled to put the majority of workers on the same tax rate. This briefing paper models the distributionary effects of the proposal, showing the benefits flow overwhelmingly to the highest income earners.
This quick guide identifies information and key concepts that are used in the budget papers and related materials, and other resources that are available to analyse the budget.
This report critically responds to the call for fiscal austerity and public sector downsizing, being made in response to the emergence of fiscal deficits in Western Australia.
This paper reviews the case for personal income tax cuts, the various forms they could take, and the budgetary scope for cuts. It then suggests what the priorities should be.