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.

This report calls for coordinated, targeted government intervention from industrial economies across the Asia-Pacific to address unpriced emissions in the production of fossil fuel-intensive commodity processing. Recommended measures include an Asian Carbon Border Adjustment Mechanism (CBAM).

Teacher attrition – the rate at which teachers leave the profession – is often seen as a key factor behind teacher shortages in Australia. Using linked administrative tax data, this analysis offers a detailed picture of who is leaving the teaching profession, when they leave and what they do next.

This report provides an annual analysis of the Australian registered charities sector. It focuses on key indicators including revenue, expenses, donations, volunteers and employees. The holistic data set confirms the importance of the sector to the Australian economy; the sector continues to grow year on year.

This report showcases practical actions governments can take, beyond direct cultural funding, to support cultural access and strengthen creative industries. The report identifies eight ‘pro-culture’ enablers – uniquely available to governments – to make it easier for creators to work, creative businesses to operate, and consumers to access experiences and products.