This report explores tax reform possibilities for Tasmania, as it emerges from the COVID-19 pandemic and recession.

The tenth annual Per Capita tax survey provides an unparalleled insight into the views held by Australians of all ages, from across the country, about the role of tax and public services in our national life. It provides valuable insights to policy makers for the months ahead.

Modelling in this paper demonstrates that bringing forward Stages 2 and 3 of the federal government’s income tax cuts would mainly benefit high income earners and have a very poor stimulatory effect on the economy.

In Australia’s first five decades as a Federation, tax reform efforts were driven by the need to establish robust revenue bases for a growing nation and settle relative taxing responsibilities of the Commonwealth and state governments. These decades were also a time of crises with two world wars and a depression, these events being catalysts...

This working paper argues that a public policy and structural reform priority should be placed on coordinated actions to amend the Australian tax system in ways that reduce fiscal vulnerabilities and improve societal wellbeing.