Treasurer Joe Hockey claims Australian income tax rates are a disincentive to earn. But how much income tax do Australians pay?

A compilation of concise briefings on a small sample of issues that may be of interest to members of parliament over the next 3 years. The topics range from the Bill of Rights to income tax to cycling. Includes Population: age and ethnicity Population: change Immigration New Zealand’s ranking on the OECD’s measures of well-being...

This paper argues that the need for comprehensive and considered tax reform is now urgent and profound in order to keep the economy growing, and to fund a strong social safety net. Purpose of paper This is the first in a series of papers that the Business Council of Australia will be releasing in the...

General observations The case for reform of the taxation and social security systems, together with reform blueprints, were provided in the Henry Review released in May 2010. To the Henry Review reform proposals should be added a more comprehensive and higher rate GST, and the option of no-bars reform of the taxation of superannuation, both...

This Review (also known as the Henry Tax Review) considers how Australia can best structure its tax and transfer system to meet the challenges of the 21st century and to enhance its economic and social outcomes. The Review identified a wide range of reform opportunities that can deliver this vision. The main directions and proposals...