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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...

scales
Budget Fails Important Policy Tests
Robert Carling, Gene TunnyMay 28, 2024IA150
The deficit budgeted for 2024-25, amounting to over $28 billion ($28,000 million), translates to a...
The Truth About The Tax Burden
Robert CarlingApril 4, 2024PP56
While the focus is usually on income tax paid to the federal government, the reality...
Bracket Creep: Raiding our wallets
Matthew Taylor, Robert CarlingMarch 25, 2024RR48
Tax increases are built into Australia’s personal income tax policy by default. In fact, in...
Adam Smith and Why He Matters Today
Paul Oslington, David M. HartDecember 7, 2023OP199
Adam Smith, the Scottish philosopher and economist, is one of the most significant figures to...
bracket creep
Bracket creep hits young Australians hardest
Matthew Taylor, Emilie DyeNovember 9, 2023IA148
For those on lower incomes, even a small increase in nominal income leads to a...
scales
Superannuation tax: Why the total balance threshold should be shelved
Robert CarlingJuly 13, 2023PP51
This paper is a further developed version of the author’s submission to the Treasury consultation...
Budget should deliver us a break
Robert CarlingApril 29, 2007Sunday Age

Income tax reform should be tackled in the federal budget. View this through the prism...

Public purse is a burden we all carry
Robert CarlingApril 24, 2007The Australian

IT doesn't have the significance of Anzac Day and you don't get a public holiday...

Do tax cuts make a difference?
Phil RennieDecember 12, 2006New Zealand Center For Political Debate

With a budget surplus of over $11 billion the government is fast running out of...

Who’s paying all their tax?
Phil RennieSeptember 14, 2006The Dominion Post

Nobody likes paying tax, but for a large number of people it’s now an inconvenience...

Fiddle diddle no more, tax needs an overhaul
Peter SaundersApril 28, 2006The Australian Financial Review

As budget day approaches, the Federal Government is coming under mounting pressure to reform our...

Treasurer has us on longer leash
Peter SaundersApril 25, 2006The Australian

Tax freedom day this year is April 25. This means it is a holiday for...

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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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