This paper outlines the present challenges facing the Australian economy and addresses the need for substantive, wholesale tax reform.

This paper focuses on the central claim that Australia is over-reliant on income tax compared other developed (OECD) nations. In doing so, it examines the OECD’s own data about how much tax its 38 member countries collect and finds that Australia falls well below OECD averages, both in terms of total tax burden and in...

The previous Coalition government’s Stage 3 income tax cuts have been mired in controversy ever since they were announced — in their final form — in 2019. The essential issue addressed in this report is income tax bracket creep — how it is measured and how to evaluate the discretionary tax cuts offered as an...

Everyone wants people off welfare and into a job. But how does our tax system help? This report explores effective marginal tax rates (EMTRs) and how they act as a disincentive to workers starting or increasing work.

This paper compares the electorate distribution of the modified Stage 3 income tax cuts with the electoral distribution of the original Stage 3.