The proposals are approximately revenue neutral in aggregate and minimize redistribution relative to the current economic incidence. The proposed reforms include: remove current exemptions to achieve comprehensive payroll and land tax bases, and apply flat rates with individual state rights to choose the rate and to vary it over time; remove the transaction taxes on...

The latest analysis of social exclusion shows that about five per cent (about 825,000) of Australians aged over 15 are deeply excluded and almost one per cent (150,000) are deeply excluded. The Social Exclusion Monitor, developed since 2008 by the Brotherhood of St Laurence and the Melbourne Institute of Applied Economic and Social Research uses...

This report presents brief statistical analyses of the first 12 waves of the HILDA Survey, conducted between 2001 and 2012, examining nine topics: family life; economic wellbeing; labour market outcomes; health and subjective wellbeing; cognitive activity and cognitive ability; education and labour market outcomes; family background and economic wellbeing; expenditure on food; and sexual identity.

Fraudulent phoenix activity and sham contracting are well-recognised issues in the context of protecting employees’ remuneration entitlements, both during the life of a company and after it has collapsed through insolvency. To date, much of the emphasis in dealing with these problems has been on the businesses’ controllers. This paper takes a different approach and...

A number of policy initiatives aimed at reform of primary health care financing are currently either being debated nationally, or trialled in different jurisdictions. Commonwealth Government austerity and an interest from a wide range of stakeholders to mobilise capital from different parts of the economy have provided an incentive to explore new finance policy options...