Tax is not just the price we pay to live in a civilised society, it’s the way we shape the civilisation we want to live in. This discussion paper provides policy-makers with five principles to evaluate Australia's taxation choices.

The COVID-19 pandemic has the potential to re-write politics and society. This paper suggests that current evidence points to a revival of the fortunes of the states and territories in the Australian federation that will continue long after the COVID-19 crisis abates.

This paper argues that Australian Treasury do not believe that any of the Coalition Governments major economic policies announced in the last six years will deliver lasting benefits to the economy.

All G7 members have sharpened their climate and trade policies to consider the use of carbon border adjustments. This paper argues that Australia should lean in, rather than push back, on the development of such a proposal while taking advantage of the opportunities in existing and new export industries.

With collaboration between Japanese and Australian communities, progress is possible to reduce the damage caused by coal mining in Australia and coal consumption in Japan. The aim of this report is to support this collaboration.