Building on research and analysis published by Grattan Institute since it was founded 13 years ago, this report identifies reforms to boost incomes, improve health and education, create better transport links, make housing more affordable, generate meaningful progress on climate change, and strengthen Australia’s political institutions.

The Australian government has claimed that young women are some of the biggest beneficiaries of their income tax cuts over recent years. This analysis shows that the stage 3 tax cuts, which the government has committed to introduce after the next election, will see most of the benefit go to high income older men.

This electorate analysis of the Morrison Government’s current plan to scrap the Low and Middle Income Tax Offset (LMITO) after 2021-22 shows most taxpayers will be worse off when the legislated Stage 3 tax cuts to high income earners comes into effect in 2024-25.

'Bracket creep' is a term that describes a situation where income growth causes individuals to pay higher average income tax rates each year. This explainer examines the impact of bracket creep from the perspective of both individuals and government finances.

An Employee Share Scheme (ESS) is a scheme where employers offer shares or options to an employee in relation to their employment. This report highlights the benefits, but also the difficulties in measuring the usage of ESS in Australia, and also examines the effectiveness of recent taxation reforms.