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

Shorten’s theory of the mandate falls short
Robert Carling
25 August 2016 | Spectator Flat White

One thing about close election results is that they give rise to a lot of waffle about mandates. The Labor opposition has brought something new to this debate with what…

Four solutions  to the big problems with superannuation policy 
Simon Cowan, Michael Potter, Robert Carling
25 August 2016

Crucial aspects of superannuation policy and proposed changes are examined in papers published in the forthcoming edition of the Centre for Independent Studies (CIS) quarterly journal, Policy. The first of the…

GST distribution debate fires up again
Robert Carling
19 August 2016 | Business Insider

Once again we’re seeing a blaze of federal vs state and state vs state discussion about the distribution of GST revenue. And no surprise it’s an energetic discussion, because the…

Another day, another tax thought bubble
Michael Potter
19 August 2016 | Ideas@TheCentre

You would have thought the government had learned by now how to promote a tax policy. Yet they’re at it again, with Malcolm Turnbull raising, without warning, a proposal to…

Up tax creek without a cross-bench
12 August 2016 | Ideas@TheCentre

The corporate tax reform proposal in the May Budget was a bold pitch in an otherwise underwhelming document. The staggered introduction scheme of cuts was quick to receive criticism. Despite…