This report documents how different types of evidence feed into tax policy-making. It aims to help external stakeholders understand how the evidence they produce is used and how they could better feed into policy-making, and offers the government recommendations for how it can use such evidence more effectively.

This paper is a further developed version of the author’s submission to the Treasury consultation on the federal government’s Better Targeted Superannuation Concessions proposal, lodged in April 2023. The proposal is to add to the existing superannuation tax system a total balance threshold of $3 million, beyond which individuals would be subject to an additional...

Transport taxes could be used much more effectively to steer the United Kingdom towards lower carbon transport and protect the public finances. This paper models a series of reforms across the road, aviation and shipping sectors.

The federal government needs to cut spending and raise taxes to rein in Australia’s structural budget deficit, according to this Grattan Institute report.

There is a wide-ranging agenda of issues to which this paper aims to make a start by examining past, current and projected levels of federal government expenditure and revenue, highlighting where the major shifts are occurring.