This paper looks at the distribution of four tax concessions. The four tax concessions are worth $60 billion per year and include negative gearing, superannuation tax concessions, capital gain tax discount and excess franking credits.

This paper argues that Australia has the means to ensure that those who find themselves unemployed are not forced into poverty. The rate of Jobseeker should be set at a rate that guarantees that no Australian, and especially no child, lives in poverty.

The Morisson Government has argued that Australia’s internationally low unemployment payments are needed, in part as an incentive to encourage the unemployed to look for and accept work. This report tests the government’s theory by comparing Australia’s unemployment payments and unemployment rate (pre-COVID) to that of other countries in the OECD.

The Morrison Government’s decision to reduce the rate of JobSeeker by $150 from January 2021 will push an additional 190,000 Australians below the poverty line—including 50,000 children—and have a devastating impact on low income families, argues this paper.

The ultimate way to measure the success of any government-backed stimulus project is by how much additional employment it creates. This paper estimates the additional employment that bringing forward stage 2 of the proposed income tax cuts might create.