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

The case against tax increases in Australia: The growing burden
Michael Potter
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…

The case against tax increases in Australia: The growing burden
Michael Potter
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…

Taming the Monster: Reforming Personal Income Tax
Robert Carling
05 April 2016 | Research Report 12

Without any change in personal income tax rates or thresholds, the tax burden will increase substantially and many more taxpayers will face high marginal rates over the next few years. The adverse economic impact of personal income tax is already high and is set to…

Taming the Monster: Reforming Personal Income Tax
Robert Carling
05 April 2016 | Research Report 12

Without any change in personal income tax rates or thresholds, the tax burden will increase substantially and many more taxpayers will face high marginal rates over the next few years. The adverse economic impact of personal income tax is already high and is set to…

Exposing the Stealth Tax: the Bracket Creep rip-off
Robert Carling, Michael Potter
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.…

Media & Commentary

Cut company tax like we did tariffs
Michael Potter
16 September 2016 | Ideas@TheCentre

Senior officials from the Australian Treasury have stated that company tax is similar to a tax on imports of foreign capital. They argue Australia has benefited from tariff cuts and we…

The problem with superannuation reform
Simon Cowan
02 September 2016 | Ideas@TheCentre

Both parties took substantial superannuation reform packages to the last election. Unfortunately both packages had the same failing: they focused primarily on how to generate more revenue, not how to…

Time for Parliament to act on company tax
Michael Potter
02 September 2016 | Ideas@TheCentre

A9X9B5 Tax Rate button on calculator The government has just introduced legislation to cut the company tax rate to 25% over 10 years. This is a long overdue action, with…

MEDIA RELEASE: Fast-track action needed on company tax
Michael Potter
01 September 2016

Introduction of legislation to reduce company tax is welcome but long overdue; it’s an urgent reform that needs agreement from all sides of politics, according to Centre for Independent Studies…

MEDIA RELEASE: Australia should heed Ireland’s approach to tax competitiveness with Apple
Michael Potter
31 August 2016

Ireland is telling Apple ‘don’t pay more tax’. This is a line that Australia should heed, according to Centre for Independent Studies economist Michael Potter. “There is a lesson for…