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

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…

The Case for a New Australian Settlement: Ruminations of an Inveterate Economist
Wolfgang Kasper
26 June 2015 | OP141

Australia needs a cultural counter-revolution that appeals to the traditional Australian spirit of self-reliance and can-do optimism – a new ‘Australian settlement’ which goes beyond mere economic policy. It should be underpinned by agreed basic understandings across political and social divides: (i) ours is a…

Right or Rort? Dissecting Australia’s Tax Concessions
Robert Carling
03 May 2015 | Research Report 2

While action is needed to correct structural budget deficits, the criticism of tax concessions has lost sight of the legitimate reasons for many of them, and often overestimates the revenue gain. On the whole, the so-called concessions for capital gains tax, negative gearing, superannuation, dividend…

Submission to the Re:think Tax Discussion Paper
Robert Carling
01 May 2015 | The Centre for Independent Studies

This submission responds to the invitation for comments on the Re:think tax discussion paper released on 30 March 2015. The submission does not attempt to cover all the topics canvassed by the discussion paper. Section 2 comments on broad objectives and principles of tax reform,…

Media & Commentary

Scepticism about GST tax swaps is well grounded
Robert Carling
01 February 2016 | Business Spectator

Mike Baird wasn’t to know, but reports of the latest version of his plan for a 15% GST coincided with the release of a Newspoll showing a majority opposed to…

MEDIA RELEASE: People right to be sceptical about GST rise
Robert Carling
01 February 2016 | MEDIA RELEASE

Latest polling shows that there is low support for a GST rise even with income tax cuts to offset it. People are sceptical about these trade-offs and rightly so, says…

'Smoke and mirrors' health policy
Jeremy Sammut
29 January 2016 | Ideas@TheCentre

Smoke signals suggest the Turnbull Government’s chief means of digging us out of the looming fiscal black hole will be ‘tax reform’ — hiking the GST and justifying the impost…

Bigger government bad for growth
Michael Potter
29 January 2016 | Ideas@TheCentre

Readers of Ideas would be pleased to know the latest research on the impact of government size on economic growth supports the argument of CIS: excessive government size is harmful…

Shifting winds on free trade
Simon Cowan
22 January 2016 | Ideas@TheCentre

Economists famously disagree on everything; the old joke goes that if you ask five economists for a prediction you’ll get six different answers. About the only thing the profession broadly…