A report on Australian state and federal government assistance to producers and major users of fossil fuels in 2025–26. It finds growth in fossil fuel subsidies is driven by the federal government’s Fuel Tax Credit Scheme. The growth of this scheme is expected to outstrip spending on a range of social services.

This paper proposes a targeted income tax cut for low-income workers by increasing the Low Income Tax Offset (LITO). The LITO is an automatic tax refund that low-income earners receive when they lodge their tax return. The paper reveals key beneficiaries would be young people and those in regional areas, with National Party electorates benefiting...

This paper analysed data on poker machines from each Australian state and territory, comparing it to the number of Aboriginal and Torres Strait Islander people in each area. It finds that poker machines are more likely to be located in areas of Australia in which at least 10% of the population is Indigenous, except Western...

When introduced in 2000–01, revenue from Australia’s Goods and Services Tax (GST) was expected to grow in line with the overall Australian economy, providing a secure revenue source for state governments to fund services. This has not occurred. This paper shows that short-changing of the states is likely to get worse.

Australia is a low tax country, with increasing demands for government spending. This paper identifies three simple tax reforms which would raise an extra $70 billion a year without hurting low or middle-income Australians: more comprehensive taxation of capital gains, the introduction of an annual wealth tax and the introduction of a wealth transfer tax.