This report provides a comprehensive overview of tax reform trends, offering cross-country comparisons and tracking policy developments over time. This edition describes tax reforms implemented in 2024 across 86 jurisdictions, including all OECD countries. It finds that governments increasingly implemented reforms to raise revenues for specific spending needs – most notably linked to population ageing.

This report brings together 22 voices from across the Australian higher education landscape to examine what has changed for student equity and what more needs to be done. Their contributions span three themed sections – Rewriting the system: policy, structures and reform; Power, voice and justice; and Making equity real: practice, place and participation.

This report examines the current state of Australia’s rare disease policy landscape, identifying policy gaps, and provides eight recommendations aimed at ensuring all Australians living with a rare disease experience health equity. While each disease may be ‘rare’, collectively, rare diseases affect up to 8% of the Australian population.

As Australia prepares to set its new Nationally Determined Contribution under the Paris Agreement, this report examines the investment, enabling reforms and policy interventions required across a range of emissions reduction scenarios by 2035. It examines the critical policy levers needed across seven key sectors to facilitate the change that is needed.

The Scottish Government has set out an ambitious vision for an economy that is ‘fair, green and growing’ and has committed to delivering a just transition to net zero by 2045. This paper assesses the existing approach to economic strategy and policy and outlines a strategy for transforming its tools, institutions and capabilities around an...