In the 2017–18 Budget, the projected return to surplus in 2020–21 is predominantly due to a projected increase in personal income tax revenue. This report analyses the expected increase in average tax rates for individuals in different parts of the taxable income distribution and examines the factors that are driving these outcomes.

The basic premise of HFE - fiscal equity in the Australian federation - has broad support, although it is now under significant strain as Western Australia's share of the GST has fallen to an extreme low.

This audit examined whether the Australian Postal Corporation (Australia Post) is meeting its obligations efficiently and the effectiveness of Commonwealth shareholders in monitoring value for money.

This book collects over 50 discrete law reform recommendations, encapsulated in short, digestible essays written by leading Australian scholars.

This technical note has been prepared to raise awareness of the factors affecting uncertainty in costings and how the Parliamentary Budget Office (PBO) deals with them.