This discussion paper outlines the Government's plan for Australian tax reform, presented at the October 2011 Tax Forum. The Government has embarked on an ambitious tax reform agenda to reward hard work and boost participation, to support families and the disadvantaged, and to address the demands of the mining boom. But there is more to...

This is the first of two final reports that aims to address the following research question: What is the impact on supply and affordability from implementation of the Henry Review recommendations in relation to negative gearing, land tax and stamp duty? This report considers the impacts of the savings income discount (SID) on housing supply...

Cask wine produced from grapes grown along the Murray River is being sold for less than the cost of bottled water, this report reveals. With up to 960 litres of water used to make a single litre of cask wine, and bottled water retailing for up to $3.00 for 500ml, the Institute is concerned that...

The Henry Tax Review report spelt out a series of tax reforms that would increase environmental and social sustainability. The author argues it’s great ammunition for a debate that needs a fresh start.

An assessment of Australia's the strengths and weaknesses of taxation system. Adam Smith said that a good taxation system should be equitable between taxpayers, certain in its impact on each of them, simple to comply with and parsimonious in its administration costs. Sadly, the Australian tax system is none of these. In fact, if you...