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.


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,…

Public Money: Federal-State Financial Relations and the Constitutional Limits on Spending Public Money
Anne Twomey, Robert Carling
29 October 2014 | OP138

It is uncontroversial that federal-state financial relations need reform, but it is necessary to understand how we got to the current position and what constitutional constraints and principles are relevant to future reforms. Those who wrote the Commonwealth Constitution understood that they were handing over…

Media & Commentary

The case for a cut in company tax
Michael Potter
24 November 2015 | Business Spectator

The evidence is in: company tax harms investment, innovation, and entrepreneurship – and even reduces wages. Not that you’d know this from reading some stories this week, which claim advocates…

Poor smokers should not get burnt for Gonski
Jennifer Buckingham
13 November 2015 | Ideas@TheCentre

Thanks to a concerted and well-resourced campaign from teachers unions and vocal support from NSW education minister Adrian Piccoli, the ‘Gonski’ school funding model is back on the agenda. Advocates…

Tax reform: time for remedial maths lessons
Michael Potter
13 November 2015 | Ideas@TheCentre

It seems everyone needs to go back to school to re-learn their sums. Public debate over tax reform has shown a disturbing lack of maths knowledge. Firstly, we had the…

Super changes will slug Australian workers
Michael Potter
12 November 2015 | Business Spectator

Australian workers should be very wary of a proposal to change the tax treatment of superannuation — it could mean a cut in take-home pay. Currently, the contributions tax of…

MEDIA RELEASE: Will super changes mean a cut in take-home pay?
Michael Potter
12 November 2015

Australians could face a big cut in take-home pay if changes to the superannuation system are done badly, according to Michael Potter, economist at the Centre for Independent Studies. “All…