The authors of this paper argue that the Stage 3 tax cuts are a high-cost, inequitable policy. They assert that re-examining the policy presents the Albanese Government with the opportunity to deliver bigger and fairer tax cuts to most Australians, while providing scope for greater spending on infrastructure, programs or benefits.

The author of this report argues that tax reform considerations need to be framed by a whole-of-tax-system perspective, and indeed at times a whole-of-tax-and-transfer-system perspective.

This research paper was commissioned by the St Vincent de Paul Society National Council of Australia to help address the inadequacy of the Australian welfare system for some groups, in particular working age recipients. The paper proposes three simple policy proposals designed to improve the financial position of Australians most in need.

This document is the BCA’s contribution to Australia’s public policy agenda, at a time when the country faces global uncertainty and the urgent need to decarbonise the economy, and is witnessing other nations embarking on policies that risk shifting investment and activity away from Australian shores.

Prosper Australia believes it’s time to talk about a tax shift for Australia's future. This discussion paper aims to kick start the debate.