Australian taxpayers face a future tax increase of $1,180 a year on average if nothing is done about bracket creep, according to this report. Introduction There is a large gap between what the Australian government raises in taxes and what it spends. As a result, the government has posted eight consecutive budget deficits , and...

This paper argues that criticism of tax concessions has lost sight of the legitimate reasons for many of them. Overview While action is needed to correct structural budget deficits, the criticism of tax concessions has lost sight of the legitimate reasons for many of them, and often overestimates the revenue gain. On the whole, the...

This pamphlet aims to provide detailed coverage of where Australian tax dollars are spent. Overview Taxation is imposed through the coercive power of the state. Politicians often speak of “asking” taxpayers to pay more of this or that tax, but in reality they can and do tell citizens what to pay. It is vital to...

Executive summary: While Commonwealth government debt has been the focus of attention recently, this report takes a broader view by bringing state debt into the picture. Much has been made of the fact that Commonwealth government debt is projected (under current expenditure and tax policies) to grow from $300 billion at June 2013 to more...

This paper explores the link between tax reform and smaller government. Executive summary The TARGET30 campaign by The Centre for Independent Studies advocates reducing the size of general government in Australia (defined as total federal, state and local government expenses) from 35% of GDP to no more than 30% over the next 10 years. There...