The stage 3 tax cuts, worth $15.7 billion per year will come into effect in July 2024, while the Low- and Middle-Income Tax Offset (LMITO), worth $7 billion per year is due to end this year. This paper looks at the distribution of the tax cuts by occupation.

This report provides a framework for policy analysis of the corporate income tax system in Australia to broaden understanding of the topic and heighten policy debate.

The nature of Australia’s federation means the Commonwealth controls the principal revenue-raising instruments, but large expenditure responsibilities are left to the states. This paper focuses on reviews that the states and territories have undertaken to improve the quality of their tax systems.

Building on research and analysis published by Grattan Institute since it was founded 13 years ago, this report identifies reforms to boost incomes, improve health and education, create better transport links, make housing more affordable, generate meaningful progress on climate change, and strengthen Australia’s political institutions.

In this paper, the author justifies an economic formulation of effective tax rates which better expresses the impact of taxes on behaviour and on welfare than the conventional legalistic formulation.