This paper identifies major structural flaws in Australia's current taxation system, and develops a set of proposals to put them right.

One reason working-age welfare dependency remains high is that the demand for unskilled labour is in decline. Part 1 of this CIS Issue Analysis showed that more education and training will be of limited help to jobless people who do not have the ability to perform highly skilled tasks. What they need is an expansion...

The Solomon Islands, with a population of 500,000, is the third-largest state in the Pacific. It is also one of the poorest and least developed. Its islands are richly endowed with volcanic soils, marine resources, timber, and minerals, and are well-located for trade and tourism near burgeoning Asian markets. Yet living standards are scarcely higher...

Employers are reporting shortages of skilled labour, yet unskilled workers are sitting idle on welfare. Many commentators think both problems can be solved by more education and training, but this paper disputes this. The solution to the skills shortage lies in policies like delayed retirement and increased female participation in the workforce. The solution to...

Fiscal illusion is the political art of crafting tax and expenditure policies to make taxpayers think that taxes are not as onerous as they appear. Sinclair Davidson argues that big government distorts its citizens' fiscal consciousness to allow it to raise more tax revenue and spend more than it otherwise could. Fiscal illusion gives governments...