Drawing on research into public attitudes, this report evaluates how people respond to different messages around tax reform. It sets out how to communicate the importance of tax rises, bring the public along with the tough but necessary decisions in the coming United Kingdom Budget, and, in turn, help rebuild trust in the state.

This report provides a comprehensive overview of tax reform trends, offering cross-country comparisons and tracking policy developments over time. This edition describes tax reforms implemented in 2024 across 86 jurisdictions, including all OECD countries. It finds that governments increasingly implemented reforms to raise revenues for specific spending needs – most notably linked to population ageing.

This report examines the way in which housing tax concessions are undermining affordability in Australia, by subsidising the removal of homes from the long-term rental market altogether. The report estimates the cost in foregone revenue to the Federal Budget of negative gearing deductions claimed on short-stay investment properties. The report argues that this policy failure...

A policy proposal to phase-out Australia's Fuel Tax Credit scheme, which subsidises imported high-emissions diesel use, with a transition tax incentive scheme to accelerate electrification and decarbonisation. This paper argues that the fuel tax does not fund roads – it is industry assistance.

Australia is a low tax country, with increasing demands for government spending. This paper identifies three simple tax reforms which would raise an extra $70 billion a year without hurting low or middle-income Australians: more comprehensive taxation of capital gains, the introduction of an annual wealth tax and the introduction of a wealth transfer tax.