The Fiscal Impact of New Australians model (FIONA) has been developed by the Treasury to estimate the fiscal impact of permanent migrants over their remaining lifetimes in Australia. This paper presents the methodological approach used in FIONA, along with the main modelling results.

This report uncovers the extent to which the UK Government is providing fossil fuel companies with tax subsidies.

This paper does an analysis of the main elements of the European Union VAT tourism tax refund scheme and then focuses on a detailed comparative case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the VAT of the People’s Republic of China.

Far from being a national leader in electric vehicle uptake, South Australia is already lagging other States and Territories across the country. This paper argues that South Australia should pursue a policy of permanently abolishing stamp duty on all electric vehicle (EV) purchases, as has been done in New South Wales.

This report calls for a genuine public discussion on the potential of tax as a policy instrument alongside spending, regulation and other interventions to address the United Kingdom's transition to net zero.