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...

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...

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.

This briefing paper explains the Open Budget Index (OBI) in more detail and discusses the state of budget transparency, participation and oversight in Australia, regionally and globally.