This paper argues election promises of cuts to income tax rarely offer meaningful tax reform and are usually quickly reversed by bracket creep. Pledges made ahead of the 2025 federal election should not be seen as structural tax reform propositions and highlight the need for real tax reform in the form of indexation of tax...

This note analyses the significance of student debt as part of the cost-of-living crisis, the current Job-ready Graduates package and HECS-HELP debts, and the need for policy reform to support younger generations and reduce intergenerational inequity. It summarises what the major parties are promising to address student debt ahead of the 2025 federal election.

This briefing paper takes stock of the current incidence and changing nature of family and domestic violence (FDV) in Australia, reporting that FDV-related homicides and police reporting rates are rising. It reflects on the impacts of FDV and what can be done to promote change, including improved resourcing, better coordination of policy, and consistent data...

This briefing note assesses trade and US tariffs, including an explanation and learnings for Australia. It seeks to explain the economic basis for tariffs, the apparent motives and impact of the so-called ‘Liberation Day’ tariffs, the benefits of trade, the exposure of the Australian economy to tariff wars, as well as discussing potential responses.

This report assesses the cost and offsetting financial benefits of implementing a universal reproductive health leave entitlement for Australian workers. The value of lost productivity cost from reproductive health conditions is estimated at $21.3 billion per year. The aggregate net cost of up to 12 days of leave is estimated to be $1.7 billion.