Michael Potter

Research Fellow, Economics Program

Michael Potter

Expertise: taxation, superannuation, social security and welfare, workplace relations, competition policy, infrastructure investment and regulation, general business regulation, economic inequality.

Michael is a Research Fellow at the Centre for Independent Studies. Michael has worked for the Parliamentary Budget Office, the Federal Departments of Treasury, Environment and Prime Minister & Cabinet (where he advised then Prime Minister John Howard on the introduction of the GST).

He has also worked as Policy Manager, Economics at the National Farmers’ Federation, and Director, Economics and Taxation at the Australian Chamber of Commerce and Industry.

Michael has completed a Masters of Applied Economics from ANU and a Bachelor of Economics (Honours) from the University of Sydney.


Featured Publication

  • Fix it or Fail: Why we must cut company tax now 04 October 2016 | RR20
    Australia needs to cut company tax to 25% to boost business investment, which is currently at recessionary levels. An investment boost will grow the economy, leading to increased wages, employment, national income, exports and productivity. Business investment is being hampered…...
    Australia needs to cut company tax to 25% to boost business investment, which is currently at recessionary levels. An investment boost will grow the economy, leading to increased wages, employment, national income, exports and productivity. Business investment is being hampered…
    READ MORE

Media & Commentary

  • Single examples are useless 17 March 2017 | Ideas@TheCentre
    You can’t prove anything universal with a single example, but that hasn’t stopped opponents of the corporate tax cuts, with Canada being trumpeted as an example of an economy supposedly slumping after tax cuts. But this shouldn’t be the way…
    You can’t prove anything universal with a single example, but that hasn’t stopped opponents of the corporate tax cuts, with Canada being trumpeted as an example of an economy supposedly slumping after tax cuts. But this shouldn’t be the way…
    read more
  • US Republican Tax Plan: The Potentially Dire Impact on US Retailing 21 February 2017 | Tax and Transfer Policy Institute
    The US Republican party is proposing substantial changes to the US corporate tax system, which President Donald Trump supports with some reservations. The headline change is a slashing of the corporate tax rate from 35 per cent to 20 per…
    The US Republican party is proposing substantial changes to the US corporate tax system, which President Donald Trump supports with some reservations. The headline change is a slashing of the corporate tax rate from 35 per cent to 20 per…
    read more
  • Serial attacks on tax cuts 17 February 2017 | Ideas@TheCentre
    Company tax reductions are under constant attack, often caught up in the standard belief of the left that big business is bad. The latest argument is that the largest 15 Australian businesses will receive one third of the ‘benefit’ of…
    Company tax reductions are under constant attack, often caught up in the standard belief of the left that big business is bad. The latest argument is that the largest 15 Australian businesses will receive one third of the ‘benefit’ of…
    read more
  • Big business is bad? 15 February 2017 | Catallaxy Files
    A standard refrain of the left is ‘big business is bad’. It pops up in many guises, and the latest is in a claim that corporate tax cuts will disproportionately benefit Australia’s largest companies. We are told the largest 15…
    A standard refrain of the left is ‘big business is bad’. It pops up in many guises, and the latest is in a claim that corporate tax cuts will disproportionately benefit Australia’s largest companies. We are told the largest 15…
    read more
  • Good news seen as sign of problem 13 January 2017 | Ideas@TheCentre
    Former Labor Treasurer Wayne Swan found the publication of the 2016 OECD Better Life Index late last year to be a great disappointment, saying that it ‘shows why we must fight harder to defeat Liberal/One Nation trickle-down agenda‘ and to…
    Former Labor Treasurer Wayne Swan found the publication of the 2016 OECD Better Life Index late last year to be a great disappointment, saying that it ‘shows why we must fight harder to defeat Liberal/One Nation trickle-down agenda‘ and to…
    read more

Publications

  • Submission to Senate Inquiry on Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016 03 October 2016 | CIS Submission
    The submission by CIS Research Fellow Michael Potter provides a detailed case for a reduction in the company tax rate as contained in the Bill. The submission details the uncompetitive nature of Australia’s company tax system, the benefits of the tax cut, and responses to some of the arguments presented…...
    The submission by CIS Research Fellow Michael Potter provides a detailed case for a reduction in the company tax rate as contained in the Bill. The submission details the uncompetitive nature of Australia’s company tax system, the benefits of the tax cut, and responses to some of the arguments presented…
    READ MORE
  • Submission to the Senate Inquiry into Enterprise Tax Plan Bill 2016 30 September 2016 | CIS Submission
    The growing company tax burden contrasts with the state of the economy, which is showing some weaknesses and facing substantial risks — as discussed later in this paper. Australia’s company tax system is not well placed to address these risks. The tax rate was 49% in the 1980s, and was…...
    The growing company tax burden contrasts with the state of the economy, which is showing some weaknesses and facing substantial risks — as discussed later in this paper. Australia’s company tax system is not well placed to address these risks. The tax rate was 49% in the 1980s, and was…
    READ MORE
  • The case against tax increases in Australia: The growing burden 07 June 2016 | Research Report 15
    View Interactive Snapshot The tax burden imposed by the Commonwealth Government alone, and by all Australian governments, is above its historical levels and forecast to go well above these averages. Similar results are obtained if the budget deficit is included to measure the long-run tax burden. In the past when…...
    View Interactive Snapshot The tax burden imposed by the Commonwealth Government alone, and by all Australian governments, is above its historical levels and forecast to go well above these averages. Similar results are obtained if the budget deficit is included to measure the long-run tax burden. In the past when…
    READ MORE
  • The case against tax increases in Australia: The growing burden 07 June 2016 | Research Report 15
    View Interactive Snapshot The tax burden imposed by the Commonwealth Government alone, and by all Australian governments, is above its historical levels and forecast to go well above these averages. Similar results are obtained if the budget deficit is included to measure the long-run tax burden. In the past when…...
    View Interactive Snapshot The tax burden imposed by the Commonwealth Government alone, and by all Australian governments, is above its historical levels and forecast to go well above these averages. Similar results are obtained if the budget deficit is included to measure the long-run tax burden. In the past when…
    READ MORE
  • Exposing the Stealth Tax: the Bracket Creep rip-off 13 December 2015 | Research Report 8
    View Interactive Snapshot Bracket creep occurs when taxpayers pay a higher tax rate as their incomes increase due to inflation and economic growth. The tax increase due to bracket creep is $6 billion this year and the annual cost will hit $17 billion in 2018-19. The impact of bracket creep…...
    View Interactive Snapshot Bracket creep occurs when taxpayers pay a higher tax rate as their incomes increase due to inflation and economic growth. The tax increase due to bracket creep is $6 billion this year and the annual cost will hit $17 billion in 2018-19. The impact of bracket creep…
    READ MORE