This study considers the rationale for estimating tax expenditures, and the conceptual basis for measurement. It assesses the current approach to accounting for the surcharge in the TES against international practice and against the stated aims of tax expenditure reporting in Australia.
This is an exploratory study of social scientists' perceptions and experiences of academic freedom in the new commercial realities of Australian higher education. Focusing specifically on the social sciences this study gives cause for concern about the future of academic freedom.
The system of labour market statistics in Australia is in urgent need of reform. In addition to calling for the collection of new data on the desired amount of work for all workers, this report outlines the benefits of work sharing, and suggests mechanisms for achieving a fairer distribution of work.
This paper reports an updated version of the GPI published by The Australia Institute in 1997. The paper is in two parts, the first providing the rational for the GPI and raising some methodological issues. The second part provides a comprehensive discussion of each component making up the GPI.
This paper examines the effectiveness of the Green Power scheme in encouraging the use of low-emission forms of electricity.
This study examines the different form of industry assistance provided by government in Australia; assesses the extent to which information is publicly available; outlines the criteria upon which assistance is made available, and evaluates the monitoring procedures adopted by governments where assistance is provided.
This study breaks new ground by examining how the benefits of tax concessions for health expenditures, such as the rebate for health insurance, have been distributed amongst taxpayer income groups. It shows for the first time the value of the tax relief arising from the Medicare levy surcharge for those with private health insurance.
This paper is a philosophical investigation of the mutual obligation principle and its application to current welfare policy.
This paper looks back at the achievements and failures of Landcare after ten years. The authors put forward a set of proposals for the future that goes much further than anything previously suggested.
This paper examines the relationship between recessions and the size and duration of long-term unemployment. The results should leave us in no doubt that just a few poor years of economic growth have very significant medium-term implications for long-term unemployment.