Per Capita has released its 2018 Tax Survey, now in its eighth year. We all pay tax, but this is the only comprehensive, regular survey of Australians’ attitudes to taxation and public spending. It provides information about how we’re thinking now, and how our attitudes to tax and public spending are changing and evolving. As...

This discussion document outlines the main features of the New Zealand government's research and development (R&D) tax incentive proposal.

Australia is a low-taxing country. While tax debate in Australia tends to focus on tax rates, with endless comparisons of different countries’ rates of different taxes, these debates ignore the fact that Australia raises far less tax revenue than most developed countries.

This paper reviews the case for personal income tax cuts, the various forms they could take, and the budgetary scope for cuts. It then suggests what the priorities should be.

This briefing note describes why we cannot afford more company or personal tax cuts while the budget remains in deficit.