This report looks at the legislated model is the best available collection model to extend the Goods and Services Tax (GST) to low value imported goods, and to consider any practical improvements to support its implementation.

Calls for a rethinking of equality and efficiency in tax and social policy and provides new policy solutions.

This paper examines the likely impacts of the US reforms on the US and on the rest of the world, placing the US changes in the context of the global trend toward lower corporate taxes.

This discussion paper endeavors to identify the underlying causes of housing affordability issues, and to consider some useful policy responses in the current and historical context.

This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut, while addressing key non-neutralities in the corporate tax system in an international context.