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

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.…

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.…

Principles and recommendations for tax reform - CIS submission National Reform Summit
Simon Cowan, Robert Carling, Henry Ergas
27 August 2015 | The Centre for Independent Studies

The slant towards cutting taxes before 2010 was welcome, but for such an approach to return in the foreseeable future, the growth of government spending will have to be curbed and the size of government as a share of GDP reduced. Although tax reform may…

Media & Commentary

How to play the man not the ball: negative gearing edition
Michael Potter
27 May 2016 | Ideas@TheCentre

Negative gearing has yet again been splashed in the media this week. On Tuesday, a draft report arguing against the ALP’s proposed changes to negative gearing and CGT was leaked…

Company taxes do harm wages
Michael Potter
13 May 2016 | Ideas@TheCentre

Where is the evidence of the benefits of a company tax cut for workers? Clearly non-existent, according to some commentators , with one even arguing there was NO evidence from ANYWHERE IN THE…

The magic pudding, vested interests and company tax cuts
Michael Potter
12 May 2016 | Australian Financial Review

The Magic Pudding is children’s fiction, but its concept of self-replenishment is a fact when it comes to looking at company tax cuts. Tax experts have clearly outlined that cuts…

Another day, another argument that taxes should be higher.
Michael Potter
12 May 2016 | Catallaxy Files

This time, it is the Age arguing that the case for company tax cuts is weak. First, the article oddly states that the costs of the tax cut are being…

Negative gearing debate off track
Michael Potter
11 May 2016 | The Australian

The Reserve Bank is a cautious organisation and averse to fuelling speculation. So it is ironic that they have unintentionally ramped up speculation about negative gearing after releasing — under…