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Taxation

Position paper

Taxing income less and consumption more: the case against


The paper argues that shifting tax from income to consumption would widen wealth inequality, deepen poverty and deliver only modest and uncertain economic efficiency gains. It proposes that the Australian income tax system be reformed by closing tax shelters to improve equity and the efficiency of investment at the same time.
Briefing paper

Tasmanian budget: raising revenue right


The 2025-26 Tasmanian budget forecast a significant increase in the state’s debt. This is despite the fact that the state will generate increased revenues. The cost of the yet-to-be-built Macquarie Point Stadium has become a lightning rod for debate about the state government’s priorities. This paper outlines how the state could increase revenue.
Briefing paper

How to vandalise savings: the new superannuation tax


This paper argues against the Government's proposed new tax on individuals’ total superannuation balances. It focuses on critiquing three key design features: the absence of indexation; the taxation of unrealised capital gains; and the treatment of defined benefit schemes.
Briefing paper

Six more measures of Australia’s declining living standards


The paper presents data on six measures of living standards: mortgage stress, disposable income, the number of Australians with more than one job, household price levels, tax burden and debt burden. It finds that price level rises in various household goods and services all exceeded wages growth between 2022 and 2024.
Report

State economic scorecard 2025


An economic scorecard that assesses the performance of each Australian state and ranks them across 10 key economic measures. Charts and tables are presented for each measure. The scorecard finds that Queensland is the overall best preforming state and New South Wales is the worst overall performing state.