Provides details of taxes paid on wages in OECD countries.

Without any change in personal income tax rates or thresholds, the tax burden will increase substantially and many more taxpayers will face high marginal rates over the next few years. Increasing the thresholds for some or all marginal tax rates to match past growth in average earnings would alleviate the effects of bracket creep. While...

Along with Canada, Chile, Mexico and New Zealand, Australia is one of only five countries in the Organisation for Economic Co-operation and Development (OECD) that continues to operate a full imputation tax system where all corporate tax is credited to domestic shareholders. Malta, a non-OECD country, also has a full imputation system. The OECD lists...

Stamp duty contributes about one quarter of annual state taxation revenue. Given the structural challenges of state and territory budgets, calls to abolish stamp duty without proposing viable replacement revenue sources are naïve. A considered proposal, which is gaining support, is to abolish stamp duty and replace the revenue it generates through an extension of...

This report finds that the business case for a nuclear waste storage facility in South Australia is exaggerated. The project is risky, and a loss overall is well within the range of possible outcomes. Summary South Australia’s Nuclear Fuel Cycle Royal Commission has handed down its tentative findings. One recommendation is for an international nuclear...