The report assesses whether Queensland’s mental health levy is effectively managed across the mental health, alcohol and other drugs system to achieve its intended purposes. It finds that the levy is not effectively managed as a whole. This is because effective governance arrangements for the levy were not established when it was introduced.

This analysis presents modelling of the impact of the potential windfall levy – an additional 25% tax on Australia’s oil and gas industry – on post-tax project economics in Australia. It assesses the corresponding implications for Australia’s fiscal attractiveness and competitiveness relative to peer regime. It finds that imposing the windfall levy would make new...

This report proposes delivering cheaper housing for homebuyers through the creation of a Commonwealth-administered Extreme Land Wealth Levy that applies only to the largest land portfolios in Australia. It proposes a levy on unproductive land worth over $20m could deliver a 10% stamp duty cut for all new houses, enhancing supply and fairness.

Australians are suffering from climate disasters that are accelerating as climate change worsens. The extraction and use of fossil fuels is a key factor driving climate change and the resulting increasing costs of natural disasters. This paper proposes a levy on fossil fuel exports could make the fossil fuel industry pay for the harms it...

Australia faces significant challenges to its long-term economic prosperity and environmental sustainability – its current policies to reduce carbon emissions are inefficient and it is not on track to meet targets. This report sets out two policy proposals that can deliver emissions reduction and economic renewal together: a polluter pays levy and a fair share...