This paper discusses the relative well-being of three generations: baby boomers, Generation X and millennials. Drawing on the OECD well-being framework, the paper examines income and wealth, housing, working conditions, health, education, environmental quality, social connections, safety and inequality.

The Academy of the Social Sciences in Australia (ASSA) and the ANU's Tax and Transfer Policy Institute (TTPI) hosted a roundtable in March 2021 to examine the 2020 Retirement Income Review report and to consider its implications for further reform of the system. This paper draws heavily on the roundtable presentations and discussions.

This paper finds that firm-specific factors such as undertaking research and development, persistence of innovation, collaboration, foreign ownership, a business focus on innovation, and core business skills in IT and management are associated with higher levels of innovation novelty.

This paper starts with a discussion of the early 1990s battle of the plans between John Hewson’s Fightback! and Paul Keating’s One Nation but then focuses on the Howard–Costello government’s tax reform plan, in particular 1998’s A New Tax System (ANTS), with its centrepiece GST, and the related Ralph Review of Business Taxation.

Adopting and modifying the approach used by Hines and Rice (1994), this paper investigates the extent of cross-border profit shifting activities by foreign-owned Australian companies (FOACs) and evaluate the effectiveness of the measures implemented by the Australian government to combat base erosion and profit shifting (BEPS) by multinational enterprises.