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).

This policy brief analysed 40 years of Australian census data to determine the changing value of a university degree. It recommends replacing the Job Ready Graduates funding regime and diversifying post-secondary school pathways.

Reforms to lower the voting age to 16 are gaining momentum internationally and raise important questions about democratic participation, equity, human rights and the nature of enfranchisement. This policy brief outlines the context, international cases, arguments for and against, and the Australian context. The Australian context of compulsory voting adds another dimension to the issue.

This report provides a comparative analysis of how five Indo‑Pacific countries – Australia, India, Japan, Singapore and South Korea – have sought to balance foreign ownership, control and influence risks when assessing technology vendors. The aim is to explore which approaches represent best practice and might inform other regional countries as they balance the benefits...

This paper explores the idea of halving the JobSeeker payment but doubling its frequency from a fortnightly to weekly payment. The paper documents JobSeeker recipient spending patterns and finds they face more financial stress, experience greater spending volatility and withdraw higher rates of cash than New Zealand recipients who receive weekly payments.