Fiscal decentralisation in Papua New Guinea (PNG) has been a contentious topic for much of the country’s history. This paper examines the weaknesses in the decentralisation process and how these mechanisms can be strengthened.

This paper compares the electorate distribution of the modified Stage 3 income tax cuts with the electoral distribution of the original Stage 3.

This paper explores the evolution of Australian industry levies since Federation, how they represent a growing form of micro-taxation in Australia, and the potential factors that have supported their proliferation.

The UK government needs more tax revenues to tackle societal challenges, such as climate change and the ageing population, while simultaneously delivering growth. This briefing demonstrates that current ‘record’ levels of tax are unremarkable internationally, and shows how rising tax levels can enable better living standards.

Transport taxes could be used much more effectively to steer the United Kingdom towards lower carbon transport and protect the public finances. This paper models a series of reforms across the road, aviation and shipping sectors.