This electorate analysis of the Morrison Government’s current plan to scrap the Low and Middle Income Tax Offset (LMITO) after 2021-22 shows most taxpayers will be worse off when the legislated Stage 3 tax cuts to high income earners comes into effect in 2024-25.

This working paper covers the limited tax reform developments in Australia over the last 20 years, in particular the 2009 Australia’s Future Tax System review and the 2015 tax white paper process with its Re:think discussion paper.

The authors of this report argue that the UK government needs an overarching vision and plan for tackling the environmental crisis. While they supported greening the tax system, they strongly believe taxes should not be the only measure. A wider package that also includes regulation, international co-operation and other support, must be considered.

Tax is not just the price we pay to live in a civilised society, it’s the way we shape the civilisation we want to live in. This discussion paper provides policy-makers with five principles to evaluate Australia's taxation choices.

This paper starts with a discussion of the early 1990s battle of the plans between John Hewson’s Fightback! and Paul Keating’s One Nation but then focuses on the Howard–Costello government’s tax reform plan, in particular 1998’s A New Tax System (ANTS), with its centrepiece GST, and the related Ralph Review of Business Taxation.