This paper seeks to initiate discussion about the purpose and principles of the tax system by exploring potential avenues for reform. It proposes six priorities intended to lower income taxes on working people, restore intergenerational equity and improve business productivity.

This overview of Australia's tax system looks at the roles played by different taxes and how they have changed over time. It finds that the tax mix has remained relatively stable since 1980, with a heavy reliance on personal income tax, and explores scenarios where this mix could shift due to policy changes or economic...

This fact sheet looks at how Australia raises very little tax revenue compared to similar countries and that while Australian governments have a problem balancing revenue and spending, the problem lies in the level of revenue collected, not the amount spent.

This paper highlights the important relationship between microeconomic conditions and macroeconomic performance, and how business conditions flow on to affect overall economic performance. Twelve key metrics are established to develop an overall ease of doing business score. The twelve metrics are state government policies or state-level indicators that influence or determine a business’ ability to...

This paper argues one reason more immigrants are not arriving and staying is the international tax regime was not designed to reward global success. The the authors argue Foreign Investment Fund (FIF) rules impose a tax burden and reform of the FIF rules is required and urgent. They recommend that the government aim to develop...