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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.

The Unfinished Business of Australian Income Tax Reform
Robert CarlingMarch 10, 2010PM108

Tax reform is once again squarely on the Australian policy agenda, with the review of...

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...

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...

No Gain in High Capital Tax Burden
November 12, 2009

The review of the tax system currently being undertaken by Treasury Secretary Ken Henry (The...

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...

Michael in a Muddle: Michael Pusey’s Bungled Attack on Economic Reform
Andrew NortonMay 9, 2003IA34

In his new book, The Experience of Middle Australia: The Dark Side of Economic Reform,...

Housing negative gearing tax
Reducing the discount would likely not have any lasting impact in lowering house prices
Robert Carling, Michael StutchburyMarch 21, 2026CANBERRA TIMES

Anyone watching the smoke signals from Canberra knows that moves are afoot to try and...

Alarm bells ringing on more interest rate pain
Michael StutchburyMarch 18, 2026DAILY TELEGRAPH
Australians were losing faith that the combination of Labor’s economic policies and the RBA monetary...
Labor’s capital gains tax myths need busting
Robert CarlingMarch 11, 2026DAILY TELEGRAPH

Labor has long held an axe over the capital gains tax 50% discount and negative...

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...
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...
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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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