Australia is a low tax country, with increasing demands for government spending. This paper identifies three simple tax reforms which would raise an extra $70 billion a year without hurting low or middle-income Australians: more comprehensive taxation of capital gains, the introduction of an annual wealth tax and the introduction of a wealth transfer tax.

The growing disparity between inequality of incomes and inequality of wealth is increasing the rich-poor divide in Australian society. This paper argues that rather than reducing this inequality, the tax system has become part of the problem and that tax reform is urgently needed if we are to address it.

This report focuses on how taxing the rich is vital to addressing skyrocketing inequality. It shows how taxing the rich could set the world clearly on the path to a more equal, sustainable world that is free of poverty.

This paper considers the potential for a basic income or guaranteed minimum income scheme for Australia. Proposals advocated by the Henderson Poverty Inquiry in 1975, the rationale for a basic income and work incentive effects are discussed. Four models for an Australian implementation are proposed, including required tax rates and outcomes for different groups.

This article examines three taxes that have the potential to assist with addressing income inequality: estate taxes, gift taxes, and capital gains taxes. Reports on the historical background of these taxes to investigate why taxes that have the potential to act in a redistributive capacity have not been successful in NZ. Questions whether historical justifications...