This paper explores the evolution of Australian industry levies since Federation, how they represent a growing form of micro-taxation in Australia, and the potential factors that have supported their proliferation.

This report finds that Australians want transparent, evidence-based climate action, and a government with the courage to implement policy that will drive genuine decarbonisation.

This is the first edition of the BCA’s 'Regulation Rumble', a jurisdictional scorecard that ranks regulation and business taxes across Australia’s states and territories.

This paper explores the different approaches and implications for the taxation aspects of trade and investment relations between Australia and its tax treaty partners.

While debate continues on the appropriate response to Australia’s sky-high coal, gas and electricity prices, the size of the resulting profit windfall for multi-national coal mining companies has not been widely estimated or discussed. This paper takes a closer look at some of the issues involved.