The paper critically examines the Productivity Commission’s proposal to introduce a corporate cashflow tax as part of a broader reform of company taxation. The analysis demonstrates that the supporting economic modelling assumes rents can be precisely identified, and that capital is perfectly mobile – assumptions that do not hold in the real economy.

This report presents findings about what teachers believe about how students learn: the prevalence of myths about learning, to what extent these myths inform practice, and what research there is to suggest teachers understand the facts about how students learn best. It finds concerted efforts are required to build up coherent mental models among Australian...

The electricity system in Australia is adjusting to an increase in the overall amount of risk brought about by the increasing pace of the energy transition. This paper finds this will inevitably result in higher prices for everyday Australians. The mechanism through which this risk becomes cost is electricity retailing.

This paper argues that Australia’s democratic institutions must learn to manage, rather than resolve, deep moral disagreement. It contends that conflict between legitimate but incompatible values is a permanent feature of free societies. The paper examines how liberal institutions can sustain a shared civic life in the face of deep ethical disagreement.

This paper argues that once wind and solar push beyond roughly one-fifth of total energy supply, costs and grid difficulties begin to rise sharply – spelling the end of the renewables honeymoon in Australia. The paper explores the nature of the challenges posed in three different ways, examining the relationship between electricity prices and weather-dependent...