Using superannuation for a housing deposit would make homes more expensive, hinder the home ownership aspirations of young Australians, reduce retirement incomes, and lead to a significant long-term cost to the Budget, this report finds. It charts how a long list of demand-side Australian housing policies over several decades have simply made homes more expensive.

This report explores tax reform possibilities for Tasmania, as it emerges from the COVID-19 pandemic and recession.

This report shows that Australia’s overall home ownership rate has been declining gradually over the past fifty years, and more rapidly since the turn of the century; and that the decline in the overall home ownership rate conceals much sharper declines both in the rate of outright (that is, debt-free) home ownership and in the...

An assessment of Australia's the strengths and weaknesses of taxation system. Adam Smith said that a good taxation system should be equitable between taxpayers, certain in its impact on each of them, simple to comply with and parsimonious in its administration costs. Sadly, the Australian tax system is none of these. In fact, if you...

Australia's mining boom heralds an unprecedented opportunity to establish a sovereign wealth fund that can be used to help eliminate indigenous disadvantage. Australia is experiencing what may be the largest and longest commodities boom in its history. Through a sovereign wealth fund built on budget surpluses generated by the boom, we could tackle some of...