There is a perception that individuals who earn capital income pay much lower tax rates than wage and salary earners. This note explains the complexity of capital taxation using examples from a new online tax calculator. It shows three illustrative situations in which capital income can be either under- or over-taxed relative to labour income.

In a fiscally challenging environment, data indicates that governments should pursue strategic and structural change to maximise government investment in Australia’s arts and culture system. On a GDP basis, Australia is spending around one-quarter less than its OECD peers on ‘recreation, culture and religion’. This paper identifies actions and big picture opportunities.

This summary is based on the results in the OECD Taxing wages 2026 report. It focuses on two of the eight household types examined in the report. The summary presents effective tax rates on labour in Australia and compares these with rates in other OECD member countries.

War in Iran and the resulting impacts on energy markets have intensified debate about Australia’s gas exports. While Australian debate on taxation of gas features regular international comparisons, a comparison with Japan itself is rarely made. This report aims to fill this gap with a basic introduction to Japan’s Petroleum and Coal Tax.

South East Queensland’s (SEQ's) food system spans all processes involved in producing, distributing and consuming food and ingredients. This strategy provides diverse, evidence-based insights into the SEQ food system which inform focus areas for government, industry and local and First Nation partners in integrating food into long-term and event-based strategies across the region.