This paper seeks to initiate discussion about the purpose and principles of the tax system by exploring potential avenues for reform. It proposes six priorities intended to lower income taxes on working people, restore intergenerational equity and improve business productivity.

This overview of Australia's tax system looks at the roles played by different taxes and how they have changed over time. It finds that the tax mix has remained relatively stable since 1980, with a heavy reliance on personal income tax, and explores scenarios where this mix could shift due to policy changes or economic...

This report provides a summary and comparison of tax reforms across countries. It documents the evolution of tax policy changes over time and highlights recent trends in country tax policy.

The effective marginal tax rate measures the loss due to income taxation and reduction of welfare benefit for every additional dollar of income. The simulation presented in this paper is based in Western Australia and assumes the adult individual is receiving the Disability Support Pension. The results of the simulation are presented and discussed.

This paper reports the results of modelling of the main measures in the 2024-25 Commonwealth Budget that directly impact on the incomes of Australian households, the reductions in personal income tax that take effect from 1 July 2024, and main budget measures that directly impact on the incomes of Australian households from previous budgets of...