The aim of this report to the Treasurer by Dick Warburton and Peter Hendy is to provide an authoritative statement on the public record about how Australian taxes compare to those in other countries. The study covers all forms of taxation collected at national, state and local government levels, the OECD standard practice for international...

In 2005 and early 2006 a number of proposals were put forward for restructuring the personal income tax system. Leslie Nielson provides an outline of these suggestions, and provides links to detailed expositions of specific proposals.

Taxing and spending, if it’s done carefully, is no bad thing, writes Nicholas Gruen.

Using US data, they reach two conclusions: first, excise taxes have a significant effect on passive smoking; second, smoking bans have on average no effects on non smokers. While bans in public transportation or in schools decrease the exposure of non smokers, bans in recreational public places can in fact perversely increase their exposure by...

Patricia Apps and Ray Rees compare gender differences in the allocation of time to market work, domestic work, child care, and leisure over the life cycle, using survey data for three countries: Australia, the UK and Germany. They discuss the extent to which gender differences and life cycle variation in time use can be explained...