The scorecard assesses and ranks the performance of each Australian state across ten economic indicators: annual growth in per capita gross state product, annual wage growth, jobs growth, retail turnover, tax burden, debt burden, productivity growth, business investment, rental affordability and energy affordability. Western Australia is the best performing state and New South Wales the...

The role of inflation in determining the merits of different forms of capital gains taxation is widely misunderstood. This paper finds the discount is not always more generous than the previous system and can produce very high effective rates of taxation on real capital gains because taxation is levied on both real and inflationary gains.

The Safeguard Mechanism is the federal government’s net zero policy which targets and mandates large projects and facilities to reduce emissions. This paper finds that the carbon credit cost under the Safeguard Mechanism represents a more significant risk to Australia’s exporters than the tariffs imposed by the United States Trump Administration.