This report reviews several economic aspects of Australia’s failure to both allocate sufficient economic resources to early child education and care services, and to ensure that those resources are used to provide the best-quality services possible.

The stage 3 tax cuts, worth $15.7 billion per year will come into effect in July 2024, while the Low- and Middle-Income Tax Offset (LMITO), worth $7 billion per year is due to end this year. This paper looks at the distribution of the tax...

The Australian government has claimed that young women are some of the biggest beneficiaries of their income tax cuts over recent years. This analysis shows that the stage 3 tax cuts, which the government has committed to introduce after the next election, will see most...

This electorate analysis of the Morrison Government’s current plan to scrap the Low and Middle Income Tax Offset (LMITO) after 2021-22 shows most taxpayers will be worse off when the legislated Stage 3 tax cuts to high income earners comes into effect in 2024-25.

Tax is not just the price we pay to live in a civilised society, it’s the way we shape the civilisation we want to live in. This discussion paper provides policy-makers with five principles to evaluate Australia's taxation choices.