Modelling in this paper demonstrates that bringing forward Stages 2 and 3 of the federal government’s income tax cuts would mainly benefit high income earners and have a very poor stimulatory effect on the economy.

This working paper argues that a public policy and structural reform priority should be placed on coordinated actions to amend the Australian tax system in ways that reduce fiscal vulnerabilities and improve societal wellbeing.

This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea.

This paper presents some of the simpler strategies that are part of the ‘Tax Planning Playbook’. In doing so, it shows how tax planning is available to people across the income distribution. It also raises questions about the longer-term sustainability of Australia’s tax system.

Enduring norms regarding gender and work have proven harmful to Australia's economic welfare by sidelining the careers, and limiting the potential, of women across the income spectrum. This report aims to provide ideas to cut Australia’s workforce participation gap between men and women, proposing targeted amendments to the Child Care Subsidy (CCS).