Tax reform
Alternative labels
Design and administration of taxation
Briefing paper
The economic challenges ahead for government
This paper discusses some of the major economic challenges facing the re-elected Australian Government: budget repair, fiscal reform, productivity growth and housing. It finds that many of the government's fiscal and policy problems are unlikely to resolve without decisive reform. The paper argues that the government must now take fiscal discipline, productivity growth and housing...
Report
Community tax summit 2025: summary
Australia’s tax and transfer system needs structural reform. In February 2025, Per Capita and partners hosted the Community tax summit 2025. This report provides a summary of the addresses and panels including links to all recorded addresses. Keynote addresses include Dr Ken Henry, Prof Miranda Stewart and Dr Katherine Trebeck.
Report
Size matters: why construction productivity is so weak
The construction industry is vital to Australia's productivity. However, this report identifies a range of contributing factors to its underperformance, including tax settings, regulation, lack of technology adoption, lack of innovation, unpredictable pipelines of work, poor collaboration, a fragmented sector and small firm size. It calls for policies to lift productivity in construction.
Briefing paper
How do the 2025 federal election commitments on cost-of-living measures stack up?
This note looks at the evolution of inflation over the last term of government, failures of wage growth to keep up with inflation, and what the major parties proposed in the 2025 federal election campaign to alleviate cost-of-living pressures. It suggests that structural changes are needed to provide long-term relief and to protect consumers from...
Briefing paper
The fallacy of the federal election ‘tax cut’ contest
This paper argues election promises of cuts to income tax rarely offer meaningful tax reform and are usually quickly reversed by bracket creep. Pledges made ahead of the 2025 federal election should not be seen as structural tax reform propositions and highlight the need for real tax reform in the form of indexation of tax...