Prime Minister Scott Morrison and Treasurer Josh Frydenberg have stated repeatedly that their government’s approach to stimulus spending in the wake of the covid crisis was for ‘temporary and targeted’ measures to boost economic activity in the short term without creating ‘structural pressure’ on the budget. For example, in announcing first of three stimulus packages

The Business Council of Australia (BCA) is again proposing a cut in company tax rates. There is little that is new: the BCA has been advocating this proposal or a similar one ever since it came into existence in the early 1980s. Currently, the BCA proposes to cut by way of increasing the threshold below

Proposals to halve the beer excise would cost around a billion dollars over the next five years and undermine policies to reduce the abuse of alcohol.

The stage 3 tax cuts will give occupations like CEOs of large corporations, surgeons, and federal politicians a $9,075 a year tax cut. While aged care workers, hairdressers, and café workers will get nothing. When the LMITO ends teachers, nurses and chefs will pay $1080 more in tax.

The stage 3 tax cuts will go mainly to male, high income taxpayers. Half will go to the top 10%, 72 per cent going to the top 20 per cent while the bottom half get only five per cent and the bottom 20 per cent get nothing. Men will get twice as much of the

An electorate analysis of the Federal Government’s current plan to scrap the LMITO (Low and Middle Income Tax Offset) after 2021-22, shows most taxpayers will be worse off when the legislated Stage 3 tax cuts to high income earners comes into effect in 2024-25. Key Findings: Scrapping the LMITO will see 90% of taxpayers pay

The LNG industry portrays itself as essential to WA’s economy, a sentiment echoed by the WA Government. However, LNG industry contributes just 1% of the WA state budget and two thirds of Western Australia’s gas is effectively given away by the Western Australian and Australian Governments with almost no royalties or tax being paid. The

The Victorian Government’s policy of capping of local government rates revenue in Victoria is a regressive move on economic, social and democratic grounds. By arbitrarily tying the growth in total rates revenue in each local government area to price indexes, the state government restricts the ability of local governments to respond to the COVID-19 crisis

$3.9 billion has been spent by grants programs with ministerial discretion since 2013. $2.8 billion, or 71%, has been allocated to projects in Coalition seats. Funding has clearly favoured marginal seats at the expense of safe Labor seats and, in some cases, safe Coalition seats. In per capita terms, marginal Coalition seats have received $184

Australia’s universities were uniquely impacted by the COVID-19 pandemic and recession — including the closure of borders to most international students, the implementation of new COVID-safe instruction practices, and effective exclusion from  Commonwealth support programs like JobKeeper. Now, 18 months after the borders were first closed, things are getting worse for universities, not better. New research from

In July 2021 The Australia Institute surveyed a representative sample of 599 South Australians. Respondents were asked which issue they considered to be the most important in state politics right now and a series of questions on a range of political issues. Results show that the three issues most likely to be deemed important by

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.

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

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.

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

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

The Australia Institute surveyed a nationally representative sample of 1,004 Australians about their attitudes towards free and universal childcare.

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,

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.

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).

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

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 comparison of the impact on employment of child care expenditure and income tax cuts of an equivalent net cost to the budget. The clear superiority of childcare expenditure in stimulating economic activity reflects the concentration of the benefit on a cohort with much greater capacity for labour supply response.

Budgets are a key part of Australia’s democratic system, with budget papers giving the public a valuable opportunity to see how much money is spent and on what. Some items in federal budgets are not made public, however, and are marked ‘not for publication’ or ‘nfp’. Often, items claimed as nfp are still being negotiated,