The latest Turnbull Government budget proposes that Australia’s progressive tax system be overhauled to put the majority of workers on the same tax rate. This briefing paper models the distributionary effects of the proposal, showing the benefits flow overwhelmingly to the highest income earners.

This briefing paper shows the recently announced 23.9% tax-to-GDP cap is entirely arbitrary, and that a strict tax cap with no policy change will severely limit choices in government spending.

Top former bureaucrat Michael Keating, who argues Australia should lift taxes to avoid a budget blowout linked to the ageing population, claims the ratio of tax to gross domestic product is lower now than it was under the Howard Government.

This discussion document outlines the details of the government’s proposed offshore supplier registration (OSR) system, as it relates to GST on low-value, imported goods.

The Taskforce’s final report highlights the harm that the black economy causes to honest businesses and the community, penalising honest taxpayers, undermining the integrity of Australia’s tax and welfare systems and creating an uneven playing field for the majority of small businesses doing the right thing.