The new Albanese Government has tabled a revised budget for the 2022-23 fiscal year, revising revenue and spending forecasts. In this paper, Centre for Future Work researchers evaluate the budget's assumptions and policy measures from the perspective of workers and labour markets.

Many countries allocate funds to regional governments to reduce disparities in government services. This is generally known as horizontal fiscal equalisation. Countries implement it in different ways, and with slightly different goals. This paper considers four well established systems, identifying differences and common themes.

This paper discusses proposals to halve the beer excise in Australia. The authors suggest it could cost around a billion dollars over the next five years and undermine policies to reduce the abuse of alcohol.

This inquiry’s terms of reference asked the Committee to examine the adequacy of Commonwealth support for Victoria, specifically Victoria’s GST share and the impact of the end of the no-worse-off guarantee.

The nature of Australia’s federation means the Commonwealth controls the principal revenue-raising instruments, but large expenditure responsibilities are left to the states. This paper focuses on reviews that the states and territories have undertaken to improve the quality of their tax systems.