Become a Member Donate Now

• 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.

High Earners Count Cost Of Tax
Peter SaundersJune 2, 2004The Australian Financial Review
Tax Reform to Make Work Pay
Peter SaundersMay 29, 2004PM62

We are paying more tax than ever before. Australia’s tax burden is higher than in...

The Taxation of Shared Family Incomes
Terry DwyerApril 29, 2004PM61

Terry Dwyer’s paper makes a compelling case for recognising family income sharing for tax purposes,...

The taxation of shared family incomes
Terry DwyerApril 1, 2004PM61

The amount of individual income tax we pay depends on two things—marginal tax rates and...

The Tax Wilderness – How to Restore the Rule of Law
Geoffrey de Quincey WalkerMarch 18, 2004PM60

The importance of Geoffrey Walker’s paper is that it shows the price we are paying...

Who pays the lion’s share of personal income tax?
Sinclair DavidsonMarch 1, 2004PM63

In the fourth in a series of short Policy Monographs which aims to consider various...

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...

Tax Freedom Day arrives
Robert CarlingApril 8, 2011

As Tax Freedom Day came and went this week, it was sobering to contemplate the...

We’re all working for the man and it seems we have to do it for longer
Robert CarlingApril 6, 2011Brisbane Times

What if every dollar of income the economy generates went to governments as taxes? How...

The language of tax and spend
Robert CarlingFebruary 25, 2011

Making the price of a product appear cheaper than the reality is a common marketing...

Paying for the floods
Robert CarlingJanuary 28, 2011

The federal government's proposed flood levy comes just two weeks after the Brisbane River peaked....

Shopping for a solution
Robert CarlingJanuary 14, 2011

The raging controversy over online overseas shopping highlights the benefits of the internet in promoting...

Increasing Australia’s GST would add little value
Robert CarlingNovember 29, 2010Australian Financial Review

Since France became the first country to adopt the value added tax (VAT, or to...

No Videos Available
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...

No Podcasts Available

• Subscribe

Subscribe now and stay in the loop with our giving appeals, event alerts, newsletters and research updates.

We are always pleased to hear from you. If you have any questions or feedback, please contact us here:

+61 2 9438 4377
CIS Office
cis@cis.org.au
CIS Media
kpincott@cis.org.au