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…

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…

Sovereignty, Blame Games and Tony Abbott’s New Federalism
Anne Twomey, Jeremy Sammut, Nick Greiner, Robert Carling
28 August 2014 | PF27

In July 2014, the Centre for Independent Studies (CIS) held a public forum on reform of the Australian federation, which continued the CIS’s involvement in issues related to Australian federalism over many years. It was held at this time in response to Prime Minister Abbott’s…

Media & Commentary

A misguided approach to multinational tax avoidance
Michael Potter
08 October 2015 | Business Spectator

The OECD, the organisation that does research for developed countries, has just released its recommendations on how countries should address tax avoidance by multinationals. It comes under the inspirational name…

No, Australia doesn't have a revenue problem
Michael Potter
02 October 2015 | Ideas@TheCentre

Many commentators think taxes need to increase to ensure the tax-to-GDP ratio is ‘restored’ to historical levels. But their arguments are wrong. The tax-to-GDP ratio is currently well above the…

No, Australia does not have a tax revenue problem
Michael Potter
28 September 2015 | ABC The Drum

It seems plenty of commentators think Australia has a tax revenue problem and we need to increase taxes to ‘restore’ taxes to historical levels. These views are wrong, and this…

Rich or not, no such thing as tax-free super
Robert Carling
28 September 2015 | Australian Financial Review

The bandwagon in favour of higher taxes on superannuation is gaining both passengers and momentum. Like all bandwagons, however, this one has taken on a life of its own unconnected…

MEDIA RELEASE: Australia does not have a tax revenue problem
28 September 2015

Claims that Australia needs to increase taxes to ‘restore’ taxes to historical levels are wrong, according to analysis of official data by the Centre for Independent Studies (CIS). The Budget…