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• Tax

The aim of the research at the CIS is to work towards an efficient and predictable tax system that does not impose too great a burden on the economy.

10 CGT Myths Busted
Robert CarlingMarch 11, 2026IA155

The criticisms and characterisation of the 50% capital gains tax discount over many years have...

More tax is not reform, Carling and Tulip tell Senate inquiry
Michael StutchburyFebruary 27, 2026
After trying to tax unrealised gains in superannuation balances, the Albanese government's new tax kite...
Robert Carling’s CGT inquiry evidence covered in The Australian
February 27, 2026

Treasury examining new rules limiting negative gearing to two investment properties — The Australian The...

CIS Statement to Senate inquiry on Capital Gains Tax discount
Robert CarlingFebruary 26, 2026

Opening statement to Senate Select Committee on the operation of the Capital Gains Tax Discount...

Coverage of Peter Tulip’s paper on heritage laws, Robert Carling on CGT, and more
February 26, 2026

Australian Land Locked by Heritage Law Amplifies Housing Crisis — Bloomberg Australia’s heritage laws are...

Robert Carling’s media comments on proposed CGT changes
February 8, 2026

Australia’s controversial $23 billion tax break for property investors back up for debate (story across...

Why We Should Not Increase Capital Gains Tax
Robert CarlingMarch 11, 2026PP64
Debate about capital gains tax rarely occurs in isolation. It typically emerges during periods of...
10 CGT Myths Busted
Robert CarlingMarch 11, 2026IA155

The criticisms and characterisation of the 50% capital gains tax discount over many years have...

Taxing Tobacco into Illegality: how split responsibilities and high excise created Australia’s tobacco wars
Sinclair DavidsonNovember 27, 2025AP95

Executive Summary Australia’s tobacco control policy has reached a breaking point. For decades, bans on...

The Unworkable Solution: An Economic Assessment of a Cashflow Tax for Australia
Sinclair DavidsonNovember 6, 2025AP93

Executive Summary Australia faces persistent economic challenges. Productivity growth has slowed, business investment is uneven,...

An economic walk on the supply side
Michael StutchburyOctober 16, 2025OP208

This is an edited version of Michael Stutchbury’s keynote address to the 2025 Freedom to...

Addressing Australia’s Productivity Problem. CORE Blueprint to Unshackle Productivity
Jim CoxAugust 14, 2025AP86

Introduction There is no one action that will lift Australia’s dwindling productivity growth; it is...

The political winners and losers of 2023
Simon CowanDecember 30, 2023CANBERRA TIMES

The political winners and losers of 2023 Once again it is the time of year...

Voice to parliament
National cabinet’s zero-sum game is hurting Australia
Robert Carling, Simon CowanDecember 16, 2023CANBERRA TIMES

While the name has changed over the decades from Premiers Conference to COAG to National...

How Chalmers’ fiscal goals lost all ambition
Robert CarlingDecember 13, 2023AFR

How Chalmers’ fiscal goals lost all ambition. Jim Chalmers’ mid-year economic and fiscal update (MYEFO)...

Loudest ‘voice’ in all interest groups is for more government spending
Simon CowanOctober 16, 2023CANBERRA TIMES

Regardless of whether you think the Voice has any merit, there is surely some merit...

NSW budget
First big policy test for NSW Labor is budget repair
Robert CarlingSeptember 17, 2023AUSTRALIAN FINANCIAL REVIEW

The NSW budget on September 19 will be the first big policy test of the...

IGR
Opportunity abounds in IGR. Can Chalmers and political class grasp it?
Simon Cowan, Matthew TaylorAugust 26, 2023CANBERRA TIMES

In a political world obsessed with the ultra-short term, the 2023 Intergenerational Report (IGR) launched...

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Submission to Senate Inquiry into Illegal Tobacco Crisis in Australia
Michael StutchburyJanuary 15, 2026
The federal government should pause increases in tobacco excise to weaken the profit of the...
Submission to the inquiry into the Better Targeted Superannuation Concessions and Other Measures Bill
Robert CarlingMay 14, 2024CIS
Submission to the Senate Economics Legislation Committee in relation to its inquiry into the Better...
Submission to Senate Economics Committee Inquiry into Corporate Tax Avoidance
Michael PotterApril 19, 2017CIS Submission

Corporate tax avoidance is an issue of some concern to the Australian community. However, many...

Submission to Senate Inquiry on Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016
Michael PotterOctober 3, 2016CIS Submission

The submission by CIS Research Fellow Michael Potter provides a detailed case for a reduction...

Submission to the Senate Inquiry into Enterprise Tax Plan Bill 2016
Michael PotterSeptember 30, 2016CIS Submission

The growing company tax burden contrasts with the state of the economy, which is showing...

Principles and recommendations for tax reform – CIS submission National Reform Summit
Simon Cowan, Robert Carling, Henry ErgasAugust 27, 2015CIS Submission

The slant towards cutting taxes before 2010 was welcome, but for such an approach to...

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