Despite discussion about the benefits of indexing tax brackets to the rate of inflation, this paper shows Australians have been better off without the solution to ‘bracket creep’. The analysis reveals that if the Howard Government had introduced the current Liberal policy of indexing tax brackets to inflation, Australians would be paying significantly more tax...

With changes to the way trusts are taxed soon to be introduced to parliament, this research reveals that revenue equivalent to almost a quarter of GDP now flows through trusts. The report uses Treasury data which shows that trusts are overwhelmingly used by the wealthiest Australians.

The purpose of this study is to estimate the amount mortgages for owner-occupiers contributed to the profits of the big four banks in Australia: ANZ Bank, the Commonwealth Bank of Australia, the National Australia Bank and Westpac Banking Corporation. An analysis of the data suggests big banks profit disproportionately from housing loans to owner occupiers.

A detailed examination of data from the Reserve Bank of Australia (RBA) and Australia’s National Accounts reveals that wage growth is not responsible for the recent uptick in inflation. It concludes that the RBA’s latest interest rate hike fails to address the bigger driver of inflation – surging company profits – but it blames the...

This analysis reveals there is no financial crisis at the Australian National University (ANU). Audited financial statements show that the ANU generated a $90 million surplus in 2024. The paper outlines items the auditor included and that the ANU leadership rejected. It finds the underlying declared deficit changes the audited result in ways that cannot...