A well- designed GST reform package could support economic growth, make the tax and transfer system more progressive and give governments more budgetary options, according to this report. Summary Extending the goods and services tax to cover many of the categories currently exempt could raise $17 billion a year, while increasing the rate to 15...

The financial arrangements for the National Disability Insurance Scheme (NDIS) are crucial to the successful implementation of the Scheme. The NDIS is jointly funded by the Commonwealth and the States and Territories. The DisabilityCare Australia (DCA) levy (0.5% of income) was introduced on 1 July 2014, when the NDIS itself was only being introduced at...

Better targeting of superannuation contributions tax breaks could save the budget $3.9 billion a year, argues this report. Summary Tax breaks for superannuation contributions and earnings should be targeted more tightly at their policy purpose. The current system is expensive and unfair.

Examines and identifies future options for the intake of temporary and permanent entrants that improve the income, wealth and living standards of Australian citizens. Background The intake of temporary and permanent entrants is currently regulated through a mix of qualitative requirements (e.g. skills, family connections, refugee-status, health, character and security), quotas (e.g. the size of...

This book focuses on practical ways public managers are dealing with ferocious competitiveness abroad and austerity at home. It brings together renowned scholars in the fields of public sector productivity, performance management, ‘frugal innovation’ and budget stringency, with leading international and Australasian practitioners sharing their successes and challenges.