This report critically responds to the call for fiscal austerity and public sector downsizing, being made in response to the emergence of fiscal deficits in Western Australia.

Per Capita has released its 2018 Tax Survey, now in its eighth year. We all pay tax, but this is the only comprehensive, regular survey of Australians’ attitudes to taxation and public spending. It provides information about how we’re thinking now, and how our attitudes to tax and public spending are changing and evolving. As...

This paper reviews the case for personal income tax cuts, the various forms they could take, and the budgetary scope for cuts. It then suggests what the priorities should be.

This research reveals how GST equalisation is creating a class of winners and losers among Australian states.

The 2018 Investment Statement He Puna Hao Pātiki, shows how the Treasury is moving towards a more holistic way of assessing the government’s balance sheet, by incorporating principles from the Living Standards Framework alongside financial considerations.