Tax

economic-policy-finance

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

  1. Public Money: Federal-State Financial Relations and the Constitutional Limits on Spending Public Money

    Anne Twomey, Robert Carling | 29 Oct 2014 | Occasional Papers

    This paper surveys and explains the history of how the Australian Constitution was intended to deal with federal-state financial... Read More...

  2. Sovereignty, Blame Games and Tony Abbott’s New Federalism

    Anne Twomey, Jeremy Sammut, Nick Greiner, Robert Carling | 28 Aug 2014 | Policy Forum

    This volume brings together the four presentations made to a Centre for Independent Studies public forum on reforming the... Read More...

  3. Where Your Tax Dollars Go

    Robert Carling | 09 Jul 2014 | Special Publications

    Taxation is imposed through the coercive power of the state. Politicians often speak of “asking” taxpayers to pay more... Read More...

  4. Submission to the National Commission of Audit

    Alexander Philipatos, Jennifer Buckingham, Jeremy Sammut, Robert Carling, Simon Cowan, Stephen Kirchner, Trisha Jha | 01 Apr 2014 | TARGET30 Papers

    The federal government’s Commission of Audit (CoA) was established in 2013 to review the performance and role of government.... Read More...

  5. States of Debt

    Robert Carling | 20 Mar 2014 | TARGET30 Papers

    While the budget deficits and rising debt of the Australian federal government have received much attention, this report... Read More...

View All

Opinion & Commentary

  1. Fair and logical to put super into homes

    Patrick Carvalho | 12 Mar 2015 | Australian Financial Review

    Despite vocal opposition, Australia’s Superannuation System would actually be strengthened by letting super savings ... Read More

  2. Public policy reforms will control our destiny

    Patrick Carvalho | 05 Mar 2015 | Business Spectator

    The RBA has decided for now to maintain the benchmark interest rates it pays on overnight funds (aka the ‘cash rate’) ... Read More

  3. Intergenerational Report: Pensioners hold the cards in the surplus equation

    Matthew Taylor | 05 Mar 2015 | Business Spectator

    The latest Intergenerational Report sends a clear message to policymakers that the nation can no longer afford to continue ... Read More

  4. Rorts for the rich are a myth

    Robert Carling | 19 Feb 2015 | Australian Financial Review

    Tax concessions in areas such as superannuation, capital gains and GST are under attack like never before.... Read More

  5. Federal-state reform should not mean more tax

    Robert Carling | 20 Jan 2015 | Australian Financial Review

    The key point for both the tax review and the review of federalism is not to start from the premise that overall taxation ... Read More

View All

Ideas@TheCentre

  1. PPL levy without the PPL?

    Robert Carling | 06 Feb 2015

    Tony Abbott has abandoned his enhanced PPL scheme, but word is that the tax earmarked to pay for it (a 1.5% levy on larger ...

  2. The silly season GST debate

    Robert Carling | 16 Jan 2015

    A public debate about the Goods and Services Tax (GST) is something we have to have, but considering some of the recent contributions, ...

  3. Need a budget 'narrative' - this is it

    Simon Cowan | 12 Dec 2014

    Forget insider words like ‘message’ and ‘spin’ and avert your eyes from the Senate railway wreckage. If the Abbott ...

  4. The third retirement pillar - home equity and pension inequity

    Simon Cowan | 21 Nov 2014

    The system for supporting retired Australians is said to rest on three pillars: the age pension, superannuation and the family ...

  5. Indexing petrol excise makes it too easy for government to grow

    Robert Carling | 07 Nov 2014

    The Abbott government’s move to increase fuel excise duties without legislation raises questions of legitimacy not just ...

View All