The paper argues that shifting tax from income to consumption would widen wealth inequality, deepen poverty and deliver only modest and uncertain economic efficiency gains. It proposes that the Australian income tax system be reformed by closing tax shelters to improve equity and the efficiency of investment at the same time.

This paper calls for a major shake up of capital gains tax (CGT) via a 'circuit breaker' proposal to the stalled housing debate in Australia. The proposed reform intends to level the playing field for first home buyers and renters, while also incentivising new supply, and attracting and rewarding investors.

The Goods and Services Tax (GST) was supposed to grow over time, so that state and territory governments would have a reliable income source to help them fund important services. This paper finds that if the GST had kept up with economic growth, states and territories would have received an additional $231 billion in revenue.

The 2025-26 Tasmanian budget forecast a significant increase in the state’s debt. This is despite the fact that the state will generate increased revenues. The cost of the yet-to-be-built Macquarie Point Stadium has become a lightning rod for debate about the state government’s priorities. This paper outlines how the state could increase revenue.

This report contributes to debates over tax reform by examining the system of business taxation in Australia. It identifies five challenges, illustrating that the problems with Australia’s system of business taxes are complex and multifaceted. The report presents five reform steps which would deliver a simpler, lower and more productive system.