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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.

Towards a Red Tape Trading Scheme: Treating Excessive Bureaucracy as Just Another Kind of Pollution
Oliver Marc HartwichMay 19, 2010IA121

For many years now, trading schemes have been used as mechanisms to reduce environmental pollution....

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...

REJOICE! TAX FREEDOM DAY IS FRIDAY, 9 APRIL
April 9, 2010

Australians will spend the first 98 days of this year working for the government.  ‘April...

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...

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...

High Earners Count Cost Of Tax
Peter SaundersJune 2, 2004The Australian Financial Review
Tax is the key to welfare reform
Peter SaundersJanuary 20, 2003The Australian Financial Review

Tony Abbott wants to reform tax and welfare so that it pays to work. His...

Threshold issues for a tax system that creates jobs
Peter SaundersNovember 30, 2001The Australian Financial Review

An important debate is taking place in Australia about the future of welfare, taxation and...

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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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