One focus of this paper is on the fiscal incentives faced by state governments and how these incentives cause regulatory problems. This suggests reforms to the federation, worthwhile for many reasons, will also assist in cutting back Australia’s red tape burden.

In the 2017–18 Budget, the projected return to surplus in 2020–21 is predominantly due to a projected increase in personal income tax revenue. This report analyses the expected increase in average tax rates for individuals in different parts of the taxable income distribution and examines the factors that are driving these outcomes.

Community pressure in Tasmania is growing for poker machines to be banned from hotels and clubs.

This paper reports on trends in NSW state finances between 2002-03 and 2017-18 (inclusive). For most of the key indicators, the paper also shows trends by Parliament for the current (56th) Parliament and previous three Parliaments.

Examines the effect that the fall in tax revenue post Global Financial Crisis (GFC) had on the Commonwealth’s budget. Summary This paper looks at the effect that the fall in tax revenue post Global Financial Crisis (GFC) had on the Commonwealth’s budget . It does this by modelling what would have happened if revenue had...