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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.

Tax Competition: Much To Do About Very Little
Sinclair DavidsonOctober 15, 2007PM78

Sinclair Davidson challenges the notion of ‘harmful’ international tax competition. He argues that in the...

Tax cuts can help fight inflation
Stephen KirchnerOctober 10, 2007The Australian Financial Review

Unlike previous elections, this year’s federal campaign is likely to see only cautious spending and...

Politicians addicted to big spending
Robert CarlingOctober 9, 2007The Australian Financial Review

Tax revenue and government spending have grown even faster than the booming economy since the...

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...

It’s always a case of another year, another excuse for not slashing Australia’s tax burden
Alex RobsonSeptember 5, 2007The Canberra Times

There is a famous gag in Charles Schulz’s Peanuts comic strip in which the very...

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

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

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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...
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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