This paper argues that ongoing policy initiatives focused on governments borrowing in order to stimulate the economy, particularly through consumer spending, will fail to revitalise the long-term productive capacity of the Australian economy.

This report sets out the main barriers that stand in the way of reforming the tax system in the United Kingdom and how the government could overcome them.

The review report details the findings from a comprehensive investigation of the experiences of small and family businesses that have claimed the Research and Development Tax Incentive (R&DTI). It recommends this important incentive be retained, and a suite of reforms made to the way the system is administered.

This paper studies the effects of increases in payroll tax thresholds on wages, employment and capital expenditure in Australia. The estimates within provide no evidence in favor of the hypothesis that a lower payroll tax burden increases wages, employment or capital expenditure.

This research estimates that more than $1 billion in profits was shifted out of Africa to tax havens by Australian mining companies in just one year (2015) – equating to up to almost $300 million in tax revenue that could have been used for vital services, such as schools and hospitals.