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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.

Reform 30/30: Rebuilding Australia’s Tax and Welfare Systems
John HumphreysNovember 25, 2005PM70

While the announcement of tax simplification by the Government is a step in the right...

Tax competition promotes good policy
November 10, 2005The Australian Financial Review

Beginning with the 1998 publication of Harmful Tax Competition: an Emerging Global Issue, the Paris-based...

The Wealth of Generations. Capitalism and the Belief in the Future
Johan NorbergNovember 2, 2005OP98

The 22nd Annual Johyn Bonython Lecture delivered by Johan Norberg In this lecture, with optimism...

Tax cuts key to sustained economic growth
Christopher LingleSeptember 19, 2005The Japan Times

Political officials around the world, even in European welfare states, have discovered that offering tax...

Marginal Rate a Major Turn-Off
Sinclair DavidsonAugust 29, 2005The Australian Financial Review

Over the past few years, a blizzard of argument and statistics has confronted the general...

The Costs of Taxation
Alex RobsonAugust 21, 2005PM68

Taxation generates various administrative, evasion, compliance and rent-seeking costs. The Australian Taxation Office employs over...

The Productivity Problem. Australia’s Growth Slump Is Undermining Prosperity
Jim CoxAugust 7, 2025AP85

Executive summary Concern over Australia’s slow rate of productivity growth is justified as it is...

Leviathan on the Rampage: Government spending growth a threat to Australia’s economic future
Robert CarlingJuly 23, 2025AP84

Executive summary The rising trend of government expenditure in Australia has long been present but...

hurdles
Economic challenges ahead for the government
Robert Carling, Gene Tunny, Peter TulipJune 19, 2025IA153

The re-elected federal government faces a long list of economic challenges, some of them created...

How to vandalise savings: the new superannuation tax
Robert CarlingJune 5, 2025IA152

Introduction The Albanese Labor government’s new tax geared to individuals’ total superannuation balances was unveiled...

Riches from Royalties: How Australia’s states and territories depend on mining
Gene TunnyMay 15, 2025PP61
Royalty payments by mining companies for extracting resources, including large volumes of fossil fuels, are...
scales
Government spending and inflation
Robert CarlingSeptember 4, 2024PP58
That government expenditure in Australia has grown apace in recent years is well-known. The growth...
The Henry Report, state taxes and the Commonwealth-state divide
Robert CarlingMay 13, 2010Online Opinion

The Resource Super Profits Tax (RSPT) has captured most of the attention since the Henry...

The Quest for the Holy Grail of Tax
Robert CarlingMay 7, 2010

Australia’s Future Tax SystemIn Search of the Holy Grail of Tax Robert Carling is a...

Cracking taxes
Oliver Marc HartwichApril 16, 2010

You wouldn’t usually expect to find baking recipes in court judgments, but Justice Sundberg of...

Tax reform should include cuts to marginal rates
Robert CarlingMarch 11, 2010The Australian

With the recommendations of the Rudd government’s tax review (the Henry review) completed but still...

Tax cuts will help achieve productivity goal
Robert CarlingMarch 5, 2010

Despite decades of tinkering and sporadic reform, the personal income tax system remains in need...

Property bias
Oliver Marc HartwichDecember 4, 2009The Australian

Spare a thought for savers and tenants Whenever the Reserve Bank of Australia lifts interest...

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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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