Overview Australia has begun to address climate change. The Commonwealth Government has committed to reducing greenhouse gas emissions by 26–28 per cent below 2005 levels by 2030. But we do not have a comprehensive, credible domestic policy framework to achieve this target. We do not even have bipartisan support for the central planks of such...

A well- designed GST reform package could support economic growth, make the tax and transfer system more progressive and give governments more budgetary options, according to this report. Summary Extending the goods and services tax to cover many of the categories currently exempt could raise $17 billion a year, while increasing the rate to 15...

Better targeting of superannuation contributions tax breaks could save the budget $3.9 billion a year, argues this report. Summary Tax breaks for superannuation contributions and earnings should be targeted more tightly at their policy purpose. The current system is expensive and unfair.

More than $2 billion in surpluses from teaching are being used to fund research in Australian universities, according to this report. Summary More than $2 billion in surpluses from teaching are being used to fund research in Australian universities. On a conservative estimate, one dollar in five spent on research comes from surpluses on teaching...

Overview For more than a year Australia has debated deregulating university fees for domestic undergraduates. The issue is controversial, but for many years fees have been deregulated for international students and domestic postgraduate coursework students. This report looks at how much these students pay for their courses, and analyses differences between these fees. Australian universities...