The report ranks Australia's' states and territories based on planning systems, payroll taxes, property taxes and charges, retail trading hours, workers’ compensation premiums, duties on insurance and licences and requirements to do business. It identifies good regulatory and tax practices across Australia, to highlight what is working well and encourage states and territories to learn...

Drawing on research into public attitudes, this report evaluates how people respond to different messages around tax reform. It sets out how to communicate the importance of tax rises, bring the public along with the tough but necessary decisions in the coming United Kingdom Budget, and, in turn, help rebuild trust in the state.

The Scottish Government has set out an ambitious vision for an economy that is ‘fair, green and growing’ and has committed to delivering a just transition to net zero by 2045. This paper assesses the existing approach to economic strategy and policy and outlines a strategy for transforming its tools, institutions and capabilities around an...

Ahead of the upcoming Australian Government's Economic Reform Roundtable, this policy report highlights relevant research and potential policy directions aimed at achieving the Roundtable’s stated goals of improving resilience, productivity and fiscal sustainability. It provide policymakers with recommendations in four key areas.

Individual income taxes in Australia raise nearly half of federal government revenue. This note offers a new perspective on the efficiency and equity implications of the individual income tax system. The findings paint two starkly different pictures of horizontal and vertical equity in effective tax rates at high and low levels of income.