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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.

A Fiscal Vaccine for COVID-19
Tony MakinJune 10, 2020PP30

The fiscal response to the Covid-19 crisis ensures that the federal and state governments will...

State Finances after the Pandemic
Robert CarlingMay 28, 2020PP29

The strength of Australia’s government finances is an important dimension of economic performance as it...

It’s time to storm the gates on age pension reform
Simon CowanNovember 9, 2019CANBERRA TIMES

There’s always been something of an irony in the invocation of the phrase “an Englishman’s...

Truth is, not all tax cuts are created equal
John HumphreysOctober 27, 2019The Canberra Times

TREASURY’S flawed tax model has caused the government to underestimate the benefits and overestimate the...

Canberra needs to discover ‘secret’ tax cuts bonus
John HumphreysOctober 25, 2019The Australian

Australia’s tax debate needs a reset. The government’s recent tax reform is to be commended...

How smarter tax cuts will boost the budget
John HumphreysOctober 24, 2019Spectator

Treasury’s flawed tax model has led to the government’s structural reforms being estimated to cost...

Jumpstart Productivity: New modelling pinpoints better tax cut program
John HumphreysOctober 15, 2019PP24

Treasury modelling of the government’s tax changes make the strange assumption of no behavioural change,...

Millennials and Super: the case for voluntary superannuation
Simon CowanMay 28, 2019PP20
As a result of house prices increases, it has become much harder to save for...
Budget 2019: Why the long-term tax cuts should be fast-tracked
John HumphreysApril 4, 2019PP19

The centrepiece of the 2019/20 budget was a proposed doubling of the income tax cuts...

Myth vs Reality: The case against increasing Capital Gains Tax
Robert CarlingMarch 5, 2019PP18

Australia’s capital gains tax (CGT) policy has been largely settled for almost 20 years. However,...

Dividend Franking Credit Refunds: principle vs revenue
Robert CarlingFebruary 12, 2019PP16

Under Australia’s dividend imputation system of taxation, since 2000 taxpayers whose franking credits exceed their...

Voting for a living: A shift in Australian politics from selling policies to buying votes?
Robert Carling, Terrence O’BrienSeptember 5, 2018PP9

This paper explores the hypothesis that growth of government has become self-sustaining through the emergence...

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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