Overview: The government has claimed there are no alternatives to its budget vision and called on the senate crossbenchers to stop blocking its budget measures or find alternatives that stack up. This paper aims to do just that. In order to help the government out and shift debate back to good budgetary policy, The Australia...

This paper finds that net rental loss, which is effectively the value of negative gearing, is not spread equally across electorates. Summary This report attempts to break the current political impasse by provide a range of politically pragmatic proposals that would reform negative gearing without abolishing it outright. In each of these scenarios, existing investors...

The combination of negative gearing and the capital gains tax (CGT) discount is distorting the Australian residential property market, encouraging speculative behaviour and being used by predominately high income households as a tax shelter.Modelling shows that these tax perks are costing tax payers $7.7 billion per year.

Overview: Franking credits are worth about $30 billion per year in Australia. About $10 billion go to households and another $10 billion go to superannuation funds, trusts and charities. The remaining $10 billion go to other Australian companies. The international evidence shows that Australia is extremely generous when it comes to franking credits. But which...

This paper is the first in a series of policy proposals intended reduce Australia’s budget deficit in a fairer and more equitable way than the measures rejected by the Senate. Overview With large parts of the 2014 budget not passed by the Senate, Prime Minister Tony Abbott has asked Senators for alternative ways to reduce...