How we tax has a big impact on our society. The decision of what and how much to tax is important. This paper provides policy makers with five principles to evaluate our taxation choices.

Key results The Australia Institute surveyed a nationally representative sample of 1,007 Australians about their views on the health and ‘in danger’ listing of the Great Barrier Reef. Respondents were asked whether they support or oppose UNESCO’s recommendation to add the Great Barrier Reef to the World Heritage ‘in-danger’ list. The results show that: Seven

The latest Intergenerational Report (IGR 2021) reveals that the Treasury Department is more pessimistic about the medium-term outlook for productivity growth in 2021 than when they released the 2015 IGR. In fact, the IGR 2021 reveals Treasury currently believes that none of the Coalition Government’s major reforms introduced since 2015 have had any impact on

Key results The Australia Institute surveyed a nationally representative sample of 1,006 Australians about the proposed $500 million redevelopment of the Australian War Memorial in Canberra. The Memorial’s redevelopment will include a southern entrance refurbishment of the main building, a new Anzac Hall connected to the main building, an extension to the Bean Building to

Budget incentives to increase investment are expensive, poorly targeted and will do little to improve productivity

Key Findings: More than three-quarters of Australians (77%) agree with making the COVID-19 vaccine mandatory for workers in contact with vulnerable demographics, such as aged care workers. Only 13% disagree. One in two Australians (50%) strongly agree with making the vaccine mandatory for certain workers. Coalition (84%) and Labor (83%) voters are the most likely

Money originally allocated to ensure a healthy Murray-Darling Basin is now earmarked to be spent on seemingly unrelated infrastructure in New South Wales. Instead of recovering 450GL promised to the environment in downstream states, this money may now flow to a range of questionable projects, including upgrading 1200 bridges in irrigation districts.

Since the middle of 2020, the Australian economy has recovered strongly. By many measures, the recovery to pre-COVID levels looks to be almost complete. But have the gas and gas processing sectors had much to do with it? An analysis of the data suggests the gas industry effectively made no contribution to the economic recovery,

As Australia continues to experience the effects of the COVID-19 pandemic and looks to economic recovery, the arts and entertainment sector should be a key target for economic support. The arts and entertainment sector employs an even mix of women and men, and employs many more people per million dollars of turnover than industries like

Key results The Australia Institute surveyed a nationally representative sample of 1,000 Australians about their attitudes towards tax and budget priorities. The results show that most Australians agree with positive statements about taxation, and would prefer additional government spending to tax cuts or deficit reduction. Seven in ten (69%) Australians agree with Oliver Wendell Holmes’

Implementing the recommendations of the Royal Commission into Aged Care Quality and Safety will require additional Commonwealth funding of at least $10 billion per year, and there are several revenue tools which the government could use to raise those funds. While the Royal Commission’s 148 recommendations were not explicitly costed, the Centre’s report shows that

Australia’s electricity industry constitutes a large and critical component of our national economic infrastructure. The industry produces $25 billion per year in value- added. It employs around 50,000 Australians, paying out $6 billion per year in wages and salaries. It makes $45 billion in annual purchases from a diverse and far-reaching supply chain, that provides

Budget policy has traditionally advantaged men over women. This paper makes seven recommendations on how to improve women’s economic security and use the budget as a tool to reduce gender inequality.

In 2020-21, Australian Federal and state governments provided a total of $10.3 billion worth of spending and tax breaks to assist fossil fuel industries. The $7.8 billion cost of the fuel tax rebate alone is more than the budget of the Australian Army. Over the longer term, $8.3 billion is committed to subsidising gas extraction,

What is the Federal Government’s Gas-Fired Recovery Plan? At its most base level it appears to be a series of taxpayer subsidies to export-focused gas companies. The process for allocating these subsidies is secretive, with no publicly available criteria, or even policy documents answering many of the basic questions of what the plan is aiming

The majority of voters (57.4%) in the NSW state seat of Upper Hunter support former PM Malcolm Turnbull’s call for a moratorium on new coal mine approvals and a remediation plan for existing mines for the Hunter Valley. The Australia Institute surveyed a nationally representative sample of 686 residents in the NSW state seat of

Modelling from the Centre for Social Research and Methods on income, wealth and gender distribution of negative gearing, CGT discount, super tax concessions and excess franking credits shows that these tax concessions overwhelmingly benefit high-income, high-wealth men.

23 new coal projects are proposed in NSW, with total production capacity equivalent to 15 Adani-sized mines. Ten Adanis’ worth of these projects are proposed for the Upper Hunter. Local and international factors mean not all of these projects can proceed. A moratorium should be placed on new coal approvals while a coherent regional planning framework is developed for the Hunter. This framework should be based around a world with net zero emissions in 2050.

In March 2020, the Government lifted almost half a million Australians (470,000) out of poverty, including 75,000 children, by introducing the coronavirus supplement worth $550 per fortnight.

The Australia Institute welcomes the opportunity to make a submission on the COAG Reform Fund Amendment (No Electric Vehicle Taxes) Bill 2020 (the No EV Tax Amendment).

This briefing note presents data on the gendered composition of the employment recovery since May. It shows women’s jobs returned on a more part-time and casualised basis than for men, and that the influx of women’s lower-earning jobs widened the gender pay gap between May and November 2020. While women were more likely to lose

A study of 33 OECD countries shows that Australia could substantially lift its unemployment payments without any meaningful disincentives for working. The Government has argued that Australia’s internationally low unemployment payments are needed, in part as an incentive to encourage the unemployment to look for and accept work. This briefing note tests the Government’s theory

Gas companies operating in Australia have announced major job cuts through the pandemic. ABS Labour Force figures show that average employment in oil and gas extraction has declined by over 10% from 2019 to 2020, despite record production. If all Australian industries had responded to the COVID-19 pandemic with equivalent job cuts, Australia would have

The Australia Institute made a submission to the “Rapid Assessment Framework” consultation, a process to reform parts of the NSW planning process.

Australia’s labour market experienced unprecedented volatility during 2020 due to the Covid-19 pandemic and resulting recession. In the first part of the year, employment declined faster and more deeply than in any previous economic downturn, as workplaces were closed to control the spread of infection. Then, after May, employment rebounded strongly. The subsequent recovery has

The Australia Institute surveyed a sample of 1,038 New South Wales residents about their position on whether voluntary assisted dying (VAD) should be available to people with terminal illnesses who are experiencing unrelievable suffering and who ask to die.

The Australia Institute surveyed nationally representative samples of over 1,000 Australians each month from August about what they think the most important national political issue is right now. In every month, more Australians identified the economy as the most important national political issue than any other issue (between 37% and 48%). Health was second-most likely

A new study on the proposed Mulga Rock uranium mine in Western Australia relies on optimistic price and exchange rate forecasts. Details of claimed cost reductions have not been published, but costs still appear high relative to international competitors.