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

Negative gearing helps poorer people most
Michael Potter
29 April 2016 | ABC The Drum

Should we get rid of tax provisions that provide a greater benefit to the rich than the poor? That’s the argument we hear from those who want negative gearing abolished:…

CGT trumps negative gearing
Robert Carling
29 April 2016 | Ideas@TheCentre

If England was a nation of shopkeepers as Napoleon is said to have asserted, modern Australia is a nation of landlords. The popularity of small-scale residential bricks-and-mortar investment, and the…

Axing negative gearing will hit low earners harder than high earners
Michael Potter
27 April 2016

Abolishing negative gearing will be regressive: it will hit low income earners harder than high income earners, according to Centre for Independent Studies (CIS) economist Michael Potter. CIS analysis of…

Back off Moody's: Australia should not increase taxes
Michael Potter
15 April 2016 | ABC The Drum

The government should not give in to claims Australia needs more tax revenue. This stance — that we need higher taxes — has gained prominence recently with ratings agency Moody’s…

MEDIA RELEASE: Budget should reject claims taxes are too low
Michael Potter
15 April 2016

The upcoming budget should not give in to claims Australia has a tax revenue problem, according to Centre for Independent Studies economist Michael Potter. “Tax is above its historical average;…