Despite discussion about the benefits of indexing tax brackets to the rate of inflation, this paper shows Australians have been better off without the solution to ‘bracket creep’. The analysis reveals that if the Howard Government had introduced the current Liberal policy of indexing tax brackets to inflation, Australians would be paying significantly more tax...

The plan is built on two core principles: affordable energy and lower emissions – securing Australia’s energy future through practical, balanced and responsible action. It proposes lower emissions each year on average, as quickly and responsibly as technology allows. The plan remains committed to the Paris Agreement and for Australia to do its fair share...

This paper considers the cost of the Coalition’s position in seeking to undermine modern awards. It details how many workers would be directly affected by the Coalition’s proposed changes to modern award coverage and which occupations have the most to lose from such a policy, including brief case studies for key occupations. It also examines...

This report is the first in a series of CIS research papers focusing on intergenerational political attitudes and electoral behaviour. The report investigates the extent to which age is a factor in determining a first preference vote for Australia’s major centre-right political parties - the Liberal Party of Australia and the National Party of Australia...

In May 2022, the Federal Executive of the Liberal Party of Australia requested a review of the reasons behind the Party’s defeat at the 2022 federal election, and to make recommendations to assist the Party in rebuilding. This report outlines the findings from that review.