This statement estimates the revenue forgone through tax expenditures. It also provides data on how large tax expenditures and common tax system features are distributed across individuals and businesses.

This statement estimates the revenue forgone through tax expenditures. It also provides data on how large tax expenditures and common tax system features are distributed across individuals and businesses.

This study analyses published Australian Taxation Office (ATO) data and represents the extent and characteristics of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) for the 2021–22 income year. The total amount donated and claimed as tax-deductible donations in 2021–22 was $4.55 billion (compared to $4.39 billion for the previous...

Simple reforms to the Petroleum Resources Rent Tax (PRRT) could raise $18 billion over the next four years, argues Greg Jericho in this Australia Institute discussion paper. The paper outlines how straightforward reforms would raise more revenue than the federal government’s proposed 90% cap on the expenses oil and gas companies can deduct from their...

This report contrasts the impact of Australian government housing policy over the last forty years, and unpacks why prioritising tax breaks for investors over expanding social housing has fuelled Australia’s housing crisis.