Tax reform
Alternative labels
Design and administration of taxation
Discussion paper
Wealth and inequality in Australia
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.
Briefing paper
Luxury Car Tax and the ute loophole
This paper argues tax breaks for large, American-style utes cost Australians over $250 million in foregone revenue in 2023. A loophole in Australia’s tax law effectively subsidises large utes such as Ram and Chevrolet pick-up trucks by avoiding the Luxury Car Tax (LCT) that other imported vehicles pay, regardless of if the vehicles are used...
Policy report
Driving change: how road pricing can improve our roads
This report proposes a comprehensive reform of New Zealand's transport funding model. It addresses common concerns about road pricing, including privacy and equity issues, and draws on successful international examples from cities like Singapore and Stockholm.
Discussion paper
Budget blueprint 2024: financing our future
This paper outlines the present challenges facing the Australian economy and addresses the need for substantive, wholesale tax reform.
Discussion paper
A stronger PRRT cap: a fairer way to tax gas super profits
Simple reforms to the Petroleum Resources Rent Tax (PRRT) could raise $18 billion over the next four years, argues Greg Jericho in this Australia Institute discussion paper. The paper outlines how straightforward reforms would raise more revenue than the federal government’s proposed 90% cap on the expenses oil and gas companies can deduct from their...