Unlike beer and spirits, which are taxed based on their alcohol content, wine is taxed on its wholesale value in Australia. As a result, cheap wine attracts far less tax than beer or spirits. Per litre of alcohol, cheap wine attracts only $3 in tax. Bottled beer pays over ten times more ($35), premium wines...

This paper analyses the changes in electricity demand in Australia’s National Electricity Market. Overview Power Down, Australia Institute Paper 14, analysed the changes in electricity demand in Australia’s National Electricity Market (NEM) between 2006 and 2013. Since 2010, electricity demand has been characterised by an entirely unprecedented steady fall in the total quantity of electricity...

Outlines the potential impact of the fuel excise on the environment and on lower income Australians. Summary Treasury anticipates that the reindexation of the fuel excise will collect $2.2 billion over the forward estimates. From 2001 when the excise was deindexed from inflation by the Howard Government to today, the budget has lost more than...

Overview: Queensland spends less on social services than the rest of Australia in per capita terms, despite being a large state with a growing population. In the major areas of health and education, Queensland spends less per person than any other state except NSW and Victoria – both of which benefit from large populations in...

The mining lobby’s concern for the taxpayer comes at a time when tax avoidance by mining companies has been attracting headlines and featuring in other parliamentary inquiries, argues this report. Overview Donations to environment organisations in Australia are tax deductible as long as the organisation in question is listed on the Commonwealth Register of Environmental...