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

Selling farm policy
Michael Potter
22 July 2016 | Ideas@TheCentre

A Productivity Commission draft report has found that Australian farm businesses are subject to a “vast and complex array of regulations”. The report won’t be pleasant reading for any of…

The tax issues were mishandled
Michael Potter
08 July 2016 | Ideas@TheCentre

The recriminations about the election are well under way, but have largely excluded discussion about tax — an unfortunate omission. The tax burden was expected to go up under either…

Lack of ideas breaking leaders
Simon Cowan
27 June 2016 | The Australian

This week saw the sixth anniversary of Julia Gillard’s successful challenge to first term sitting Prime Minister Kevin Rudd. Though Gillard held on in the following election, Rudd would soon…

Tax burden to reach a new all-time high under ALP’s policies
Michael Potter
24 June 2016 | Ideas@TheCentre

Based on estimates by the CIS, the ALP’s announced tax policies will cause the federal government’s tax burden to reach a new all-time high in eight years’ time (2023–24), and…

Company tax-cut doubters ignore economic dynamism
Greg Lindsay, Michael Potter
16 June 2016 | australian financial review

Nokia phones, Kodak cameras and the Netscape browser once dominated their markets. But they withered because they failed to respond fast enough to changes in society and technology. These examples,…