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.

Economic exceptionalism is dead – and rate cuts died with it
Michael StutchburyJanuary 31, 2026AUSTRALIAN FINANCIAL REVIEW
Jim Chalmers doesn’t have a central bank governor to blame for his forward misguidance or...
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...
Black market lit up by backfiring ciggies tax
Michael StutchburyDecember 2, 2025DAILY TELEGRAPH

Jacking up the price of a product usually ensures that less of it is sold....

Tip from a friend: Australia’s economy is in a slow race to ruin
Michael StutchburyNovember 29, 2025THE AUSTRALIAN
Sometimes it takes outsiders to say the obvious but unwelcome things: high spending, low growth...
Why the war on wokeness is actually killing conservatives in Australia
Simon CowanNovember 29, 2025CANBERRA TIMES
Australian conservatives — however much they might be impressed by the way MAGA has fought...
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...

Fiscal Illusion: How Big Government Makes Tax Look Small
Sinclair DavidsonOctober 1, 2007PM81

Rather than focusing on any particular tax or level of government, Sinclair Davidson in this...

Tax Earmarking. Is It Good Practice?
Robert CarlingJuly 16, 2007PM75

This monograph critically analyses the use of earmarked (or ‘hypothecated’) taxes in Australia.  

...
The Government Giveth and the Government Taketh Away: Tax Welfare Churning and the Case for Welfare State Opt-Outs
Peter SaundersMay 14, 2007PM74

Australians are more prosperous than ever before, so the number of people needing government assistance...

State Taxation and Fiscal Federalism: A Blueprint for Further Reform
Robert CarlingNovember 3, 2006PM73

This paper identifies major structural flaws in our current taxation system and develops a set...

Why Tax Cuts Are Good for Growth
Phil RennieOctober 18, 2006IA75

Economic growth involves a number of factors, which are often difficult to isolate. Tax cuts...

How to Fix a Leaky Tax System
Phil RennieSeptember 14, 2006IA74

Raising the top rate of tax to 39% for income over $60,000 has made New...

Capital gains tax won’t make housing more affordable
Stephen KirchnerNovember 23, 2009Online Opinion

When The Weekend Australian reported that the Rudd Government was looking at extending the capital...

Capital Gains Tax Reform as Supply-Side Economics
Stephen KirchnerNovember 13, 2009

The introduction of capital gains tax discounts for individuals and funds as part of the...

More houses, not taxes
Stephen KirchnerNovember 12, 2009The Australian

When the Weekend Australian reported that the Rudd government was looking at extending the capital...

The easy way to cut tax
John HumphreysOctober 9, 2009

The difficulty with cutting tax is that the government also needs to reduce its spending,...

Ten Principles for Tax Reform
Robert CarlingSeptember 11, 2009Policy

Australia’s tax system needs principles that go beyond efficiency, equity and simplicity. Read full article

...
Taxing Capital Hurts Labour Too
Stephen KirchnerAugust 7, 2009

Last week’s ALP National Conference passed a resolution sponsored by the party’s left faction and...

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