The government’s 10-year company tax cut plan was announced in the May 2016 budget, but was always going to be difficult to sell as an urgently needed reform. Since then, the debate has effectively shown that there is nothing in it that would increase the incentive to invest. This reflects the role of dividend imputation...

Overview In the context of One Nation’s presence in the Australian Senate, indications of increased voter support for the party and wider populist trends in the United States and Europe, Australians need to understand One Nation’s world view – especially where the party’s ideas come from. It is important to chart One Nation’s ideological and...

Examines the effect that the fall in tax revenue post Global Financial Crisis (GFC) had on the Commonwealth’s budget. Summary This paper looks at the effect that the fall in tax revenue post Global Financial Crisis (GFC) had on the Commonwealth’s budget . It does this by modelling what would have happened if revenue had...

Unmeasured methane leakage and fugitive emissions from unconventional gasfields could cause Australia to fail its Paris climate commitments. This report, commissioned by The Australia Institute, found that: Several major potential sources of methane emissions are assumed to be zero under Australia’s accounting and reporting of unconventional gas. Methane measurements at US unconventional gas fields have...

Gas industry funding and direct involvement in research committees of GISERA, the research body that conducts research on social and environmental impacts of CSG, is potentially compromising the scientific independence of CSIRO. The five main Queensland gas companies provide the lion’s share of funding to the Gas Industry Social and Environmental Research Alliance (GISERA) –...