Contributors – The Centre for Independent Studies

Sinclair Davidson


Featured Publication

  • Taxploitation II: Tax Reform for Incentive,Productivity and Economic Growth 13 July 2011 | R12
    This volume brings together papers on different aspects of tax reform published by the CIS over the past five years. In part, these papers review developments in tax reform since the publication of a similar volume – Taxploitation – by…...
    This volume brings together papers on different aspects of tax reform published by the CIS over the past five years. In part, these papers review developments in tax reform since the publication of a similar volume – Taxploitation – by…
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Media & Commentary

  • Why is Privatisation so Controversial? 11 March 2014 | Policy
    Privatisation is controversial despite empirical studies showing it is a highly successful policy. Read full article
    Privatisation is controversial despite empirical studies showing it is a highly successful policy. Read full article
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  • The case for corporate tax reform 13 August 2008 | Online Opinion
    Australia’s corporate tax is said to be very successful, raising substantial revenue, and there has been little debate about it over the past few years.  The most obvious starting point in any tax debate is question why a particular tax…
    Australia’s corporate tax is said to be very successful, raising substantial revenue, and there has been little debate about it over the past few years.  The most obvious starting point in any tax debate is question why a particular tax…
    read more
  • Corporate tax needs attention now 07 August 2008 | The Australian Financial Review
    Australia’s corporate tax regime is very successful at raising revenue and also at escaping any serious scrutiny. Serious debate about Australia’s corporate tax rate is long overdue, and the Ken Henry review released yesterday is a good start. This financial…
    Australia’s corporate tax regime is very successful at raising revenue and also at escaping any serious scrutiny. Serious debate about Australia’s corporate tax rate is long overdue, and the Ken Henry review released yesterday is a good start. This financial…
    read more
  • To save money Labor’s killing a money saver 26 December 2007 | The Newcastle Herald
    Hidden among the Labor Party’s election promises was a plan to scrap the office of the Inspector-General of Taxation (IGT) for a saving of $6 million. Government spending certainly needs to fall substantially from its current high level, but axing…
    Hidden among the Labor Party’s election promises was a plan to scrap the office of the Inspector-General of Taxation (IGT) for a saving of $6 million. Government spending certainly needs to fall substantially from its current high level, but axing…
    read more
  • Fiscal Illusion: How Big Government Makes Tax Look Small 12 December 2007
    Fiscal Illusion: How Big Government Makes Tax Look Small Fiscal illusion is the political art of crafting tax and expenditure policies to make taxpayers think that taxes are not as onerous as they appear. In a paper being released by…
    Fiscal Illusion: How Big Government Makes Tax Look Small Fiscal illusion is the political art of crafting tax and expenditure policies to make taxpayers think that taxes are not as onerous as they appear. In a paper being released by…
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Publications

  • Tax Competition: Much To Do About Very Little 15 October 2007 | PM78
    Sinclair Davidson challenges the notion of ‘harmful’ international tax competition. He argues that in the sphere of taxation, as elsewhere, competition should be welcomed as a force for good, not stifled by international policy harmonisation.
    Sinclair Davidson challenges the notion of ‘harmful’ international tax competition. He argues that in the sphere of taxation, as elsewhere, competition should be welcomed as a force for good, not stifled by international policy harmonisation.
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  • Who Pays the Lion’s Share of Personal Income Tax? 13 July 2004 | PM63
    Davidson’s paper performs a service by exposing the absurdities of some of the claims that are being made about who pays what. Higher income earners are paying much more than their ‘fair share’ in tax, and despite the changes to the top income tax brackets in the 2004/05 Budget, they…...
    Davidson’s paper performs a service by exposing the absurdities of some of the claims that are being made about who pays what. Higher income earners are paying much more than their ‘fair share’ in tax, and despite the changes to the top income tax brackets in the 2004/05 Budget, they…
    READ MORE