The Government has released its response to the Competition Policy Review ('the Harper Review').

Outlines the Federal Government's aims for the 2015 Budget. Introduction We are building on our strong foundations with a responsible Budget focused on small business, better child care and measures that improve fairness. Growing jobs and small business - $5.5 billion including $5 billion of tax relief Supporting small businesses, with annual turnover under $2...

In recent years, a series of studies have been undertaken in Australia that use static general equilibrium models with a representative household to compare the relative efficiency of different Australian taxes. This paper aims to complement these earlier studies and contribute to a broader discussion about the structure of Australia’s tax system by estimating the...

This is the first comprehensive review of Australia’s competition laws and policy in over 20 years. The National Competition Policy Review (The Hilmer Review) of 1993 underpinned the development of the National Competition Policy – a co-operative initiative of the Commonwealth and State and Territory governments that the Productivity Commission found contributed to a surge...

This paper is intended to start a national conversation on tax reform and invites submissions from the public. Foreword Australia has experienced nearly a quarter of a century of uninterrupted economic growth. As a result, Australians continue to have some of the highest living standards in the world. Over the next few decades, the challenge...