Tax reform
30 June 2019
Budget blues: why the Stage 3 income tax cuts should wait
Federal Parliament should pass the Government’s Stage 1 tax cuts immediately to stimulate the economy. But it should defer consideration of the controversial Stage 3 cuts because they may be unaffordable.
16 April 2019
Commonwealth Orange Book 2019: Policy priorities for the federal government
The winner of the 2019 federal election should defy the national mood of reform fatigue and stare down vested interests to pursue a targeted agenda to improve the lives of Australians. The Orange Book charts the policy priorities.
28 October 2018
State Orange Book 2018: Policy priorities for states and territories
State and territory governments can do more to improve the lives of Australians. In many cases, states are different because their governments adopted better policies. Every state should learn from the others and do better.
20 November 2016
Age of entitlement: age-based tax breaks
The Commonwealth could save about $1 billion a year by winding back tax breaks for older Australians that are unduly generous and have no sensible policy rationale.
4 September 2016
A better super system: assessing the 2016 tax reforms
Winding back superannuation tax breaks is an acid test of our political system. It should be one of the first items of business in the current Parliament.
14 June 2016
Orange Book 2016: priorities for the next Commonwealth Government
Australia faces many domestic policy challenges as the election looms. Yet a survey of seven years of Grattan Institute reports and policy proposals shows that a government prepared to forcefully articulate the public interest could win public support for a brave and powerful reform agenda.
25 April 2016
Hot property: negative gearing and capital gains tax
Reforms to negative gearing and capital gains tax would save the government about $5.3 billion a year and improve housing affordability without significantly hurting incentives to save. Change is long overdue.
6 December 2015
A GST reform package
Australian governments need to raise more revenue. Collecting more through the GST is one of the better ways to do it. A well designed reform package could support economic growth, retain work incentives and protect the most vulnerable.
24 November 2015
Super tax targeting
Australia’s superannuation system is expensive and unfair. Superannuation tax breaks should be more tightly targeted at their policy purpose, and at those who need them most.
14 July 2015
Property Taxes
A modest and broad-based property levy could raise $7 billion a year and would be the best way for states and territories to raise revenue to meet rising budget shortfalls.