POLICY Papers

Publications

Millennials and Super: the case for voluntary superannuation
Simon Cowan
28 May 2019 | PP20

Superannuation is not a good deal for everyone. As a result of house prices increases, it has become much harder to save for a deposit and, as a result, homeownership percentages among younger workers have…

Budget 2019: Why the long-term tax cuts should be fast-tracked
John Humphreys
04 April 2019 | PP19

The centrepiece of the 2019/20 budget was a proposed doubling of the income tax cuts that were legislated last year. Both the short-run LMITO change and the long-run tax cuts will reduce tax, but the…

Myth vs Reality: The case against increasing Capital Gains Tax
Robert Carling
05 March 2019 | PP18

Australia’s capital gains tax (CGT) policy has been largely settled for almost 20 years. However, it has come under renewed scrutiny as a result of the Australian Labor Party’s federal election platform proposal to halve…

Does Western Civilisation Have a Future?
Wolfgang Kasper
19 February 2019 | PP17

The question, whether our civilisation has a future, will sound preposterous to many. Has Western civilisation not overcome many a crisis in its thousand-year history? Has it not — in its modern incarnation of individual…

Dividend Franking Credit Refunds: principle vs revenue
Robert Carling
12 February 2019 | PP16

Under Australia’s dividend imputation system of taxation, since 2000 taxpayers whose franking credits exceed their tax liability have been paid a cash refund of the excess. The Labor opposition’s policy is to continue with the…