Australia Institute research has consistently shown there is no correlation between lower company tax rates, employment or economic growth. This analysis shows that foreign investors will be the unambiguous winners of the proposed company tax cut.

This paper examines the Turnbull Government’s 2018 personal income tax proposals by presenting a distributional analysis of the tax cuts and then looking at some general tax principles and considerations that we can use to assess the present proposals.

Leading up to the budget there has been a good deal of concern over the status of the NDIS, also known as DisabilityCare Australia. It is important to understand just what is going on and how secure the funding might be.

This briefing paper shows the recently announced 23.9% tax-to-GDP cap is entirely arbitrary, and that a strict tax cap with no policy change will severely limit choices in government spending.

Over the ten years to 2026-27, when the total benefit to companies is estimated at $65 billion, The Australia Institute estimates the big four banks will receive a ‘gift’ of $9.5 billion, with the Commonwealth Bank alone to receive $2.8 billion.