This paper highlights the inadequacy of the Australian welfare system for some groups and analyses how certain taxation and superannuation reforms could fund significant improvements in the financial position of Australians most in need. It proposes four budget-neutral policy options ranging from increasing working age payments through to a system-wide Guaranteed Minimum Income.

This paper argues against the Government's proposed new tax on individuals’ total superannuation balances. It focuses on critiquing three key design features: the absence of indexation; the taxation of unrealised capital gains; and the treatment of defined benefit schemes.

Australia’s next Parliament can tackle the nation’s challenges in areas such as inequality, sustainability, health and education by raising more revenue through five main reforms: ending fossil fuel subsidies; ending the gas industry's free ride; reforming the capital gains tax discount and negative gearing; reforming superannuation tax concessions; and taxing luxury utes and plastic.

This report compares Australia’s superannuation scheme and Age Pension program with the pension systems of Sweden and Norway to show that the mostly public systems of these Nordic Countries are more effective at ensuring income security for retirees. Compared to both Sweden and Norway, Australia has a significantly higher poverty rate among people in retirement.

This paper shows superannuation tax concessions help high income earners avoid tax, exacerbate income and gender inequality and come at a huge cost in foregone revenue, and recommends ending, or at least limiting, superannuation tax concessions for the top 10% of earners and those whose high super balances do not meet the asset criteria for...