This Research Note overviews what the Commonwealth provides in terms of child care financial support and assistance.

In this paper, Phil Rennie argues that the integrity of the New Zealand tax system has been corroded by the introduction of a 39% tax rate for income over $60,000. This has resulted in tax evasion and avoidance, with large numbers of people using loopholes to avoid the top rate of personal tax. Rennie argues...

The Australians facing the strongest disincentives to work are mostly on middle and lower incomes argues Nicholas Gruen in this CEDA report. These people are also the ones most likely to respond to the incentive provided by tax cuts. To encourage more work, tax cutting should focus on lowering the bottom (15 per cent) income...

Neil Warren compares and benchmarks Australian and international arrangements for the allocation of taxation powers and expenditure responsibilities between central and subnational governments, and mechanisms for fiscal transfers between governments. He concludes that Australia performs comparatively poorly in international comparisons of intergovernmental fiscal arrangements.

Since the mid-1990s, the government has made important changes to excises, and has proposed major changes to the excise on fuels. Richard Webb examines and analyses these changes.