This briefing paper shows the recently announced 23.9% tax-to-GDP cap is entirely arbitrary, and that a strict tax cap with no policy change will severely limit choices in government spending.

Per Capita has released its 2018 Tax Survey, now in its eighth year. We all pay tax, but this is the only comprehensive, regular survey of Australians’ attitudes to taxation and public spending. It provides information about how we’re thinking now, and how our attitudes to tax and public spending are changing and evolving. As...

This review contains the Productivity Commission's latest quantitative estimates of Australian government assistance to industry. This year's review also explores how Australia should best respond to the USA using its leverage to protect their domestic industries.

This book explores new horizons and scenarios for better governance in the context of the new information age, focusing on the potentials and pitfalls for governments operating in the new, information-rich environment.

The audit objective was to examine entity compliance with regulatory requirements for the establishment and ongoing management of special appropriations.