Horizontal fiscal equalisation has been a core concept for Australia in one form or another since Federation. This occasional paper explores whether the GST distribution system is too complex. It finds there is a trade-off between assessing states’ relative fiscal capacities as comprehensively as possible and simplifying assessment methods.

The weaponisation of the child support system has emerged as a recurrent mechanism for perpetration of financial abuse, with cascading consequences for single mothers and their children. This policy brief outlines systemic flaws in Australia's child support framework and proposes targeted reforms that prioritise women's safety and economic security.

This briefing note finds that all the major opportunities to improve energy affordability in electricity and gas also either support – or are independent to – Australia’s net zero ambitions. The findings dispel the notion that reducing emissions comes at the expense of Australian households and businesses. It finds significant room for improvement in energy...

In October 2025 the Restricting Non-disclosure Agreements (Sexual Harassment at Work) Bill 2025 was introduced in the Victorian Legislative Assembly. This Bill brief explains the background and context of the Bill. It provides a summary of the main provisions of the Bill, responses from various stakeholders and a jurisdictional comparison.

The Goods and Services Tax (GST) is a major feature of the tax system in Australia. Australia’s GST is narrow, with around half of spending untaxed. This paper explores the horizontal equity consequences of these exclusions and discusses the winners and losers from expanding GST to tax all consumption items (broadening the base).