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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.

Not spending, investing
Michael PotterOctober 7, 2016Ideas@TheCentre

Investment is the government buzzword. Governments no longer spend money, they invest. Invest in schools...

Fix it or Fail: Why we must cut company tax now
Michael PotterOctober 4, 2016RR20

Australia needs to cut company tax to 25% to boost business investment, which is currently...

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...

Cut company tax like we did tariffs
Michael PotterSeptember 16, 2016Ideas@TheCentre

Senior officials from the Australian Treasury have stated that company tax is similar to a...

The problem with superannuation reform
Simon CowanSeptember 2, 2016Ideas@TheCentre

Both parties took substantial superannuation reform packages to the last election. Unfortunately both packages had...

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...

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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