This article explores how adelphi facilitates structured, ongoing exchange between researchers, policymakers and stakeholders to support decision-making in Germany’s energy transition.

The Commonwealth Government’s capital gains tax reforms, effective July 2027, sensibly tax real gains by indexing capital gains to inflation. However, they fail to index losses, leading to higher taxes on assets that do not keep pace with inflation and creating inefficiencies in the tax system. A more symmetric treatment of real gains and losses will reduce economic distortions.

The rapid development and implementation of Australia’s social media age restrictions has led to a global race, as well as challenges in enforcement, implementation and evaluation here at home. Broader digital duty of care legislation could help address some of the underlying issues and better protect young people online.

This first article in a new series explores recent work by the Centre for Effective Services in connecting evidence, policy and practice to improve outcomes for children and young people in Ireland.