The authors of this report argue that the Australian family payments system needs reform to ensure that it achieves the right balance between providing adequate income support for families with children, properly valuing unpaid care work in the family, gender equity and paid workforce participation.

This paper does an analysis of the main elements of the European Union VAT tourism tax refund scheme and then focuses on a detailed comparative case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the VAT of the People’s Republic of China.

This paper argues that Australia should invest in financial support for parental care time for all children, with options suited to both parents, for at least the first 12 months after birth, and for universal public childcare for all children.

This paper considers the potential for a basic income or guaranteed minimum income scheme for Australia. Proposals advocated by the Henderson Poverty Inquiry in 1975, the rationale for a basic income and work incentive effects are discussed. Four models for an Australian implementation are proposed, including required tax rates and outcomes for different groups.

This policy brief is part of a multi-country research initiated by the International Budget Partnership (IBP) to assess budget credibility challenges in different countries, particularly how governments report on and justify budget deviations.