This paper argues against the Government's proposed new tax on individuals’ total superannuation balances. It focuses on critiquing three key design features: the absence of indexation; the taxation of unrealised capital gains; and the treatment of defined benefit schemes.

It is well-known that government expenditure in Australia has grown apace in recent years. This paper presents the key facts about public expenditure growth in recent years and discusses its contribution to inflation.

The authors of this briefing paper argue that the 2024-25 Federal Budget fails all the important policy tests, and therefore cannot be considered to be in the long-term interests of Australians.

The author of this report argues that medium to long-term projections of government expenditure suggest there will be pressure to increase the tax burden further to record levels, unless federal and state governments make a concerted effort to curb the growth of spending and make it more effective in achieving its objectives.

The previous Coalition government’s Stage 3 income tax cuts have been mired in controversy ever since they were announced — in their final form — in 2019. The essential issue addressed in this report is income tax bracket creep — how it is measured and how to evaluate the discretionary tax cuts offered as an...