This study aims to provide a cross country comparison, drawing out the similarities and differences between corporate tax systems, on company tax rates, company tax collections, thin capitalisation rules and collective investment vehicles.

In the 2017–18 Budget, the projected return to surplus in 2020–21 is predominantly due to a projected increase in personal income tax revenue. This report analyses the expected increase in average tax rates for individuals in different parts of the taxable income distribution and examines the factors that are driving these outcomes.

The basic premise of HFE - fiscal equity in the Australian federation - has broad support, although it is now under significant strain as Western Australia's share of the GST has fallen to an extreme low.

This paper presents some options for the details of the property taxes reform package, and then assesses their comparative efficiency and redistribution effects.

This report argues that road congestion charges should be introduced in Sydney and Melbourne, as both cities face traffic gridlock in the future unless decisive action is taken to manage congestion.