Many say that continuous growth unsustainable. But if ‘de-growth’ is unstable, what are we to do? This panel discussion from the recent Sustainable Living Festival looks not at the problem, but at possible solutions. How do we transition to a more sustainable system? Guests Richard Denniss Executive Director of The Australia Institute and Adjunct Associate...

This paper provides a synthesis of our evaluation of tax revenue reform in the Pacific. It gathers, in summary form, the key outcomes of the evaluation, from the following papers: • Evaluation of tax reform in the Pacific, dated 31 March 2014 (“the evaluation”). • Topography of tax reform in the Pacific Islands in the...

In this final report, the Working Group considers whether there are better ways of delivering the current envelope of support provided through tax concessions to the not-for-profit sector by the Australian government.

Executive summary: Behavioural taxes are taxes that are designed to influence behaviour against consumption. The application of behavioural taxes is fundamentally illiberal. They interfere with the rights and freedoms of individuals to make choices about their own consumption. Behavioural taxes generally take the form of excise taxes. Australia has a complicated and inconsistent form of...

This guide provides a selection of information sources about the Foreign Account Tax Compliance Act, an American law developed to reduce offshore tax evasion which has implications for Australia. Introduction: The Foreign Account Tax Compliance Act (FATCA) is an American law developed to reduce offshore tax evasion and regain federal tax revenues from American account...