Despite discussion about the benefits of indexing tax brackets to the rate of inflation, this paper shows Australians have been better off without the solution to ‘bracket creep’. The analysis reveals that if the Howard Government had introduced the current Liberal policy of indexing tax brackets to inflation, Australians would be paying significantly more tax...

Mining companies in Australia used almost 8 billion litres of diesel in 2023–24, a quarter of Australia’s total. This paper proposes that eliminating diesel subsidies for mining would encourage electrifying mining equipment, improving Australia’s fuel security and budget balance.

With changes to the way trusts are taxed soon to be introduced to parliament, this research reveals that revenue equivalent to almost a quarter of GDP now flows through trusts. The report uses Treasury data which shows that trusts are overwhelmingly used by the wealthiest Australians.

According to this report, the National Electricity Market (NEM) – the system which connects more than 80% of Australians to one electricity grid – needs a fundamental overhaul. The original design of the NEM assumed that private markets and price signals could not only guide investment, but also accommodate changing environmental requirements. The analysis makes...

The purpose of this study is to estimate the amount mortgages for owner-occupiers contributed to the profits of the big four banks in Australia: ANZ Bank, the Commonwealth Bank of Australia, the National Australia Bank and Westpac Banking Corporation. An analysis of the data suggests big banks profit disproportionately from housing loans to owner occupiers.