The paper argues that shifting tax from income to consumption would widen wealth inequality, deepen poverty and deliver only modest and uncertain economic efficiency gains. It proposes that the Australian income tax system be reformed by closing tax shelters to improve equity and the efficiency of investment at the same time.

This paper argues election promises of cuts to income tax rarely offer meaningful tax reform and are usually quickly reversed by bracket creep. Pledges made ahead of the 2025 federal election should not be seen as structural tax reform propositions and highlight the need for real tax reform in the form of indexation of tax...

This report provides details of taxes paid on wages in OECD countries with cross-country comparison. It focuses on the decomposition of personal income taxes and the role of tax reliefs. It finds that post-tax incomes increased in almost three-quarters of OECD countries in 2024, as real wages recovered and labour taxes increased slightly.

This statement estimates the revenue forgone through tax expenditures. It also provides data on how large tax expenditures and common tax system features are distributed across individuals and businesses.

An inquiry report into Australia’s taxation system including critiques of the current tax system and proposals for reform. The committee noted that the last comprehensive review of the tax system was completed in 2010.