This analysis argues that a small minority of individuals are spending big on tax accountants to take advantage of unfair tax loopholes, such that individuals with a gross income over $1 million can pay zero tax.

This paper reviews Australia’s job-creation record over the past five years, on the basis of year-end employment data recently published by the Australian Bureau of Statistics. Its aim is to evaluate claims that the pace of employment creation during that period (with 1.1 million net new jobs added between 2013 and 2018) represents an outstanding...

The government has just released statistics on Australia’s greenhouse gas emissions and they show that total emissions are still rising and we are still not on track to meet our Paris target.

The Morrison Government is keen to highlight the number of people who negatively gear but this hides where most of the benefit is going. There are a small number of high income property investors who are negatively gearing large numbers of properties or expensive properties.

This paper examines what has happened to government revenue in the last twenty years, the state of government revenue today and how we can reform our tax system to make it more efficient and equitable.