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.
Publications
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July 2010 e-PreCIS
| 13 Jul 2010 | e-PreCISThe taxpayer smells a rat Tax revolts have some history in Australia, the best known example being the Eureka Stockade.... Read More...
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June 2010 e-PreCIS
| 01 Jun 2010 | e-PreCISThe Rudd government’s Resources Super Profits Tax (RSPT) confirms what Ronald Reagan said about politicians and their view... Read More...
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Towards a Red Tape Trading Scheme: Treating Excessive Bureaucracy as Just Another Kind of Pollution
| 10 May 2010 | Issue AnalysisDr Oliver Marc Hartwich, CIS Research Fellow, argues that Government should measure the regulatory costs on the Australian... Read More...
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The Unfinished Business of Australian Income Tax Reform
| 10 Mar 2010 | Policy MonographsRobert Carling says the reform agenda for personal income tax should be to cut marginal tax rates; implement automatic indexation... Read More...
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Reforming Capital Gains Tax: The Myths and Reality behind Australia’s Most Misunderstood Tax
| 01 Dec 2009 | Policy MonographsThe implications of the Ralph Capital Gains Tax (CGT) reforms vary widely depending on the type of taxpayer, asset class,... Read More...
Opinion & Commentary
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Tax policy devised by party that is green with envy
| 03 Sep 2010 | The AustralianRedistributing wealth rather than creating it seems to be the Greens' approach, says Robert Carling in The Australian, 3 ... Read More
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The Henry Report, state taxes and the commonwealth–state divide
| 13 May 2010 | Online OpinionThe Henry tax review could change Commonwealth/state fiscal relations.... Read More
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Tax reform should include cuts to marginal rates
| 11 Mar 2010 | The AustralianCutting personal income tax would help to expand the economy’s productive capacity.... Read More
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Spare a thought for savers and tenants
| 04 Dec 2009 | The AustralianNewspapers have a big heart for heavily indebted homeowners. Perhaps occasionally they should show equal compassion for tenants ... Read More
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Capital gains tax won’t make housing more affordable
| 23 Nov 2009 | Online OpinionMany commentators think a CGT on owner-occupied housing is good economics, but bad politics. In reality, it is bad economics ... Read More
Ideas@TheCentre
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The Economic Consensus We Could Do Without
| 25 Jun 2010Treasury Secretary Ken Henry this week accused academic economists of being ‘loath to come to a consensus position on anything’ ...
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Tax reform: Kiwis 3, Aussies NIL
| 04 Jun 2010Imagine the unimaginable. The Australian and New Zealand football teams play off in the World Cup final in Johannesburg in ...
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RSPT debate put on ice
| 28 May 2010In the heat of debate about the emotively named ‘resource super profits tax’ (RSPT), it can be difficult to keep track ...
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The Quest for the Holy Grail of Tax
| 07 May 2010The Henry tax plan that burst onto the stage last Sunday was dryly and perhaps optimistically titled Australia’s Future ...
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Cracking taxes
| 16 Apr 2010You wouldn’t usually expect to find baking recipes in court judgments, but Justice Sundberg of the Federal Court in Melbourne ...

