This paper deals with infrastructure financing, combatting tax evasion and avoidance, fighting corruption and global energy governance. The question being explored in each area is ‘where can the G20 add value?' Key findings: The key to facilitating greater investment in infrastructure is improving the investment environment. Most of the steps required to improve the environment...

1. The main purpose of taxation is to raise revenue for the services and income supports the community needs. Public revenues should be adequate for that purpose.2. Tax should, as far as possible, be levied equitably, according to ability to pay.The level of income and assets available to an individual are the best measure of...

Prime Minister Kevin Rudd claims that "under this government, the tax to GDP ratio has, in the period we've been in office, [been] an average of 22.7 per cent".

This report finds that, in many cases, the price differences for IT products cannot be explained by the cost of doing business in Australia. The importance of IT products to every sector of Australian society can hardly be overstated. IT products are woven into the fabric of our economy and society, and have driven rapid...

This draft report was released on 31 May 2013. Written submissions are invited by Monday 15 July 2013. The final report will be prepared after submissions have been received and public hearings held. The final report will be forwarded to the Government by end September 2013. See also More about the Mineral and Energy Resource...