The roles played by different taxes and how they have changed over time.

This explainer provides an in-depth walk through of the dividend imputation part of the tax system, and the franking credits that underpin it.

Examines the definition and use of the Contingency Reserve and its major components.

This explainer discusses the impact of indexation arrangements on the budget, with a focus on analysing the long-term consequences.

This explainer explores how super is taxed in Australia, and how Australia’s system compares to similar schemes in other OECD countries.

This explainer discusses the rationale, use and limitations of indexation in the Commonwealth budget and associated programs.

Examining fuel taxation in Australia, its major components, how they work together and how the system is affected by government policies.

Bracket creep is a term that describes a situation where income growth causes individuals to pay higher average income tax rates each year.

Understanding economic and policy trends affecting Commonwealth expenditure.

Examining trends in GST relative to the size of the economy over the last twenty years.

Understanding the fiscal costs and risks of loans, equity injections and guarantees.

This report examines the structure of alcohol taxation in Australia.