Robert Carling
Senior Fellow, Economics Program
Robert Carling is a Senior Fellow at the Centre for Independent Studies. Robert is researching and writing about fiscal policy, taxation and federalism. Some of Robert's recent publications include Fiscal Shock and Awe in the United States, Are We All Keynesians Again? and Fiscal Rules for Limited Government: Reforming Australia’s Fiscal Responsibility Legislation with Stephen Kirchner.
Prior to joining the CIS, Robert was Executive Director, Economic and Fiscal at the New South Wales Treasury from 1998 to 2006. Previous position have been with Commonwealth Treasury, the World Bank and the International Monetary Fund. He holds academic qualifications in economics and finance from the London School of Economics and Political Science, Georgetown University and the University of Queensland.
- Email:rcarling@cis.org.au
Publications by Author
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TARGET30: Towards smaller government and future prosperity
| 06 Mar 2013 | TARGET30 Research PapersTARGET30 is a campaign promoting smaller government, supported by a series of research reports providing policy solutions... Read More...
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FEATURE: Hayek, Keynes and the Great Recession
| 25 Feb 2013 | POLICY MagazineThe writings of Keynes and Hayek are rich with lessons on the causes of the current crisis and ways out of it.
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THE STATE OF AUSTRALIAN FEDERALISM: First Principles
| 10 Dec 2012 | POLICY MagazineRobert Carling provides an overview of how federalism in Australia works.
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Australia’s Future Fiscal Shock
| 28 Sep 2012 | Issue AnalysisGovernment is facing the arduous task of securing sustainable expenditure, revenue and debt beyond the current four-year... Read More...
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Regulation or Strangulation? Banking After the Global Financial Crisis
| 12 Jun 2012 | Policy ForumInadequate regulation of finance has taken much of the blame for the global financial crisis, leading governments around... Read More...
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Future Funds or Future Eaters? The Case Against a Sovereign Wealth Fund for Australia
| 20 Feb 2012 | Policy MonographsThis paper considers the arguments for and against greater use of a sovereign wealth fund in Australia. It argues that the... Read More...
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FEATURE: How to Double Government Spending in 10 Years
| 06 Feb 2012 | POLICY MagazinePolicy initiatives are a major driver of increased government spending, and resisting them is the key to getting spending... Read More...
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Trans-Atlantic Fiscal Follies: The Sequel
| 30 Nov 2011 | Policy ForumWhat started as the US subprime crisis became the global financial crisis and has now developed into the Trans-Atlantic sovereign... Read More...
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Trans-Atlantic Fiscal Follies: The Sequel
| 30 Aug 2011 | SpeechesThe GFC is back. What started as the US subprime crisis became the global financial crisis, which has now developed into... Read More...
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Taxploitation II: Tax Reform for Incentive,Productivity and Economic Growth
| 13 Jul 2011 | CIS ReadingsThis volume reviews tax reforms implemented since the publication of Taxploitation by the CIS in 2006 and concludes that... Read More...
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BOOK REVIEW: Government Size and Implications for Economic Growth
| 31 Mar 2011 | POLICY MagazineGovernment Size and Implications for Economic Growth By Andreas Bergh and Magnus Henrekson (Australian Enterprise Institute,... Read More...
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Tax, Borrow, Spend: How the States Compare
| 17 Feb 2011 | Issue AnalysisThe report evaluates and compares the recent performance of the six Australian states in fiscal management, looking at indicators... Read More...
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Tax Reform – For Economic Growth or Bigger Government?
| 14 Dec 2010 | Policy ForumThe long-awaited report on Australia's Future Tax System (the 'Henry review') was released by the government in May 2010.... Read More...
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The Unfinished Business of Australian Income Tax Reform
| 10 Mar 2010 | Policy MonographsRobert Carling says the reform agenda for personal income tax should be to cut marginal tax rates; implement automatic indexation... Read More...
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Fiscal Shock and Awe in the United States
| 21 Oct 2009 | Issue AnalysisThe relative economic standing of the United States, and therefore its place in the world, may decline as other less mature... Read More...
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FEATURE: Ten Principles for Tax Reform
| 15 Sep 2009 | POLICY MagazineAustralia's tax system needs principles that go beyond efficiency, equity and simplicity.
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Fiscal Rules for Limited Government: Reforming Australia’s Fiscal Responsibility Legislation
| 28 Jul 2009 | Policy MonographsThe paper outlines the rationale for fiscal responsibility legislation and a rules-based approach to fiscal policy. It examines... Read More...
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Are We All Keynesians Again?
| 12 Feb 2009 | Issue AnalysisThe revival of activist fiscal policy ought to be highly controversial because the 1970s and 1980s saw a new consensus emerge... Read More...
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Where to for Australian Federalism?
| 01 Nov 2008 | Policy ForumEdited by Robert Carling with contributions from Cheryl Saunders, Jonathan Pincus, Wolfgang Kasper, Cliff Walsh and Ken Baxter. ... Read More...
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State Tax Reform: Progress and Prospects
| 10 Mar 2008 | Policy MonographsThis paper analyses the state taxation issues in further detail. After reviewing various reform options, it outlines the... Read More...
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FEATURE: Fixing Australian Federalism
| 03 Mar 2008 | POLICY MagazineFor federalism to work, the states need clear roles and their own revenue.
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Tax Earmarking Is It Good Practice?
| 16 Jul 2007 | Policy MonographsThis Monograph critically analyses the use of earmarked (or ‘hypothecated’) taxes in Australia.
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FEATURE: The Tax Take Is Up
| 06 Jun 2007 | POLICY MagazineThe mantle of 'highest taxing Treasurer' may go with the job, but the government's tax record is still disappointing.
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State Taxation and Fiscal Federalism: A Blueprint for Further Reform
| 03 Nov 2006 | Policy MonographsThis paper identifies major structural flaws in our current taxation system and develops a set of radical proposals to put... Read More...
Opinion & Commentary by Author
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Super myths
| 11 Feb 2013 | ON LINE OpinionIdeally Australia would have a ‘E,E,T’ system - taxing superannuation to exempt both contributions and earnings.
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Self-sustaining leviathan
| 23 Oct 2012 | ON LINE OpinionHow does Australia compare in the welfare dependency stakes?
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Australia’s long-term fiscal future
| 28 Sep 2012 | Australian Financial ReviewOne of Australia’s strengths going into the global financial crisis was the condition of its public finances. We are now... Read More
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Fiscal gamble cheats reality
| 12 Sep 2012 | The AustralianThe recent flurry of new spending commitments by the Gillard government seems to have overlooked an inconvenient truth revealed... Read More
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Taming the banks, but at what cost?
| 07 Aug 2012 | Open ForumAs the world's financial institutions regroup following the devastating global financial crisis economic policy is under... Read More
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Future Funds or Future Eaters? The case against a Sovereign Wealth Fund for Australia
| 20 Feb 2012 | The ConversationIt has also been argued that Australia needs a SWF to better manage the macroeconomic consequences of the “terms of trade”... Read More
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Give austerity a chance
| 08 Feb 2012 | Australian Financial ReviewFiscal policy should focus on micro-economic issues such as promoting incentives to save, work and invest, as well as ensuring... Read More
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Why reform worked in 1985
| 03 Jan 2012 | The AustralianUnlike Gillard and Swan, Hawke and Keating knew what they wanted to do
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Budget heat in a revenue drought
| 08 Dec 2011 | Business SpectatorGovernments in other countries are in deeper fiscal distress than ours, but governments at the federal and state levels in... Read More
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Countdown to a US debt debacle
| 21 Nov 2011 | The Business SpectatorIt says something about the depths of Europe’s economic malaise that America’s economic managers are attending international... Read More
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Tax changes are just a redistribution
| 14 Jul 2011 | The Australian Financial ReviewThe carbon pricing scheme was sold by the federal government as containing taxation reform measures, but once again we have... Read More
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We're all working for the man and it seems we have to do it for longer
| 06 Apr 2011 | Brisbane TimesTax Freedom Day is later every year.
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Levy a $750 cup of coffee
| 01 Mar 2011 | The AustralianSwan has resorted to cheap tricks to spin his flood tax.
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Why we're in such a sorry state
| 17 Feb 2011 | The Courier MailA comparison of the six states' performances in fiscal management sheds light on why some states are under more pressure... Read More
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Increasing Australia's GST would add little value
| 29 Nov 2010 | Australian Financial ReviewThose pushing for a higher rate of GST should be careful what they wish for they may get it, along with a lot of other things... Read More
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World debt crisis needs strong action, now
| 14 Oct 2010 | The Age (Business)Australia has a vital interest in how the global debt crisis plays out.
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Fiscal authority the way to go
| 21 Sep 2010 | The Australian (Business)We need a fiscal commission to strengthen the entire budget process.
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Tax policy devised by party that is green with envy
| 03 Sep 2010 | The AustralianRedistributing wealth rather than creating it seems to be the Greens' approach, says Robert Carling in The Australian, 3... Read More
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The Henry Report, state taxes and the Commonwealth-state divide
| 13 May 2010 | Online OpinionThe Henry tax review could change Commonwealth/state fiscal relations.
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Tax reform should include cuts to marginal rates
| 11 Mar 2010 | The AustralianCutting personal income tax would help to expand the economy’s productive capacity.
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Mr Swan’s preoccupation with superannuation
| 19 Feb 2010 | Online OpinionThe government needs to examine how to treat saving within the tax system and whether super should continue to be more lightly... Read More
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The US deficit canary has rattled the cage in warning of dire eventualities
| 27 Oct 2009 | The AgeThe US government’s finances are in such bad shape that the Congressional Budget Office sounded a public alarm about the... Read More
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Stimulating government jobs
| 27 Jul 2009 | ABC NewsTripe isn’t most people’s idea of an appealing breakfast, certainly not mine. But readers of recent Sydney’s Sunday... Read More
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Standard and Poor’s has given NSW the benefit of some major doubts
| 02 Jul 2009The NSW government, in its 2009–10 budget announced last week, claims to have charted a course back to a budget surplus... Read More
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Meanwhile, back at the root and branch review
| 25 May 2009While the Commonwealth budget is centre-stage at the moment, backstage the root and branch review of the tax/transfer system... Read More
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Independent is the wrong word for Treasury
| 16 May 2009The Treasury’s ‘independence’ has featured in the post-budget commentary. As a former Commonwealth and state treasury... Read More
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Don’t let the lynch mob loose on executive pay and private investment
| 07 Apr 2009 | The AustralianNo financial institution has lost more in the current crisis, or drawn more on taxpayer support, than AIG – the American... Read More
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The Budget needs discipline and fiscal sustainability to put ensure the economy recovers
| 07 Apr 2009 | The Australian Financial ReviewAs the Commonwealth budget plunges into deficit, it would be reassuring to know that those in charge have a medium-term plan... Read More
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Dental levy would bite all taxpayers
| 24 Feb 2009 | The AustralianHaving created the National Health and Hospitals Reform Commission, the Rudd government recently received the Commission’s... Read More
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Are we all Keynesians again?
| 19 Feb 2009The Australian government’s latest fiscal stimulus has at least stimulated a debate about the wisdom of this type of government... Read More
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Stimulus is a waste of taxpayer’s dollars
| 05 Feb 2009 | The Newcastle HeraldToo much is being expected of fiscal stimulus.
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Populism is driving US and UK Tax Policies
| 11 Dec 2008The level at which a country sets its top marginal rate of personal income tax says a lot about its priorities. The higher... Read More
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NSW needs more bang for the bucks it spends
| 10 Nov 2008It is well known by now that New South Wales state finances are at a crunch point and that the Rees government’s solution... Read More
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Going for the tax policy gold
| 19 Aug 2008 | The Australian Financial ReviewInternational competitiveness is front and centre in the federal government’s “root-and- branch” review of the tax... Read More
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The Budget is not what it seems
| 20 May 2008 | The AgeThe Rudd government wants us to believe that it has laboured mightily to bring forth a budget that increases the surplus... Read More
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Still no freedom from higher taxes
| 23 Apr 2008The call by the 2020 Summit for a big review of the tax system coincides, by chance, with the arrival of this year's Tax... Read More
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Add State Tax Reform to COAG’s agenda
| 08 Apr 2008 | The Australian Financial ReviewJudging from what has so far been revealed of Kevin Rudd’s vision of cooperative federalism, state tax reform is not a... Read More
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Beware Canberra's power bid
| 26 Mar 2008 | The AustralianToday's Council of Australian Governments meeting is the latest step in the Rudd Government's drive to reshape commonwealth-state... Read More
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Laugh or cry - you've lost your subsidy Queensland
| 11 Mar 2008 | Online OpinionThe supercharged Queensland economy passed another milestone this week, although it’s one that Queenslanders may not want... Read More
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The politics of the big number
| 27 Feb 2008 | The Australian Financial ReviewTrue or false? The Commonwealth budget surplus is $62 billion. The Prime Minister’s salary is $1,321,000.
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Use tax cuts to boost super
| 16 Jan 2008 | The Australian Financial ReviewThe Rudd government’s commitment to personal income tax cuts from July 2008 is being questioned by the OECD and some local... Read More
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Politicians addicted to big spending
| 09 Oct 2007 | The Australian Financial ReviewTax revenue and government spending have grown even faster than the booming economy since the last major attempt at tax reform... Read More
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Put budget surplus to good use
| 17 Sep 2007 | The Australian Financial ReivewThe Howard government’s fiscal strategy, as reiterated in the 2007-08 budget papers, has been to keep the budget in balance... Read More
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Dismantling federalism, one hospital at a time
| 08 Aug 2007 | The Canberra TimesThe Federal Government's takeover of Tasmania's Mersey Hospital has attracted some of the criticism it deserves, but has... Read More
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Building up to a national impact
| 01 Aug 2007 | The Australian Financial ReviewThe recently completed round of budgets for 2007-08 reveals that deficits, borrowing and capital spending are back in fashion... Read More
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They’re Taxing Goodwill
| 18 Jul 2007 | The Australian Financial ReviewAlthough Australian governments still rely overwhelmingly on general taxation, specific purpose levies (‘earmarked’ or... Read More
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Beattie spins out of reality
| 08 Jun 2007 | The Courier MailThis week's prize for government "spin" should go to the Beattie Government for its hike in stamp duty on motor vehicle registrations... Read More
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Budget should deliver us a break
| 29 Apr 2007 | Sunday AgeIncome tax reform should be tackled in the federal budget.
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Public purse is a burden we all carry
| 24 Apr 2007 | The AustralianIt doesn't have the significance of Anzac Day and you don't get a public holiday for it, but the day before Anzac Day is... Read More
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Tax reform: we have barely scratched the surface
| 16 Apr 2007 | The Australian Financial ReviewAs preparation of the 2007-08 Commonwealth budget moves into top gear, it is timely to remind policymakers of the taxpayer’s... Read More
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Costello holds aces in tax deal
| 29 Mar 2007 | The Australian Financial ReviewIn the lead-up to their annual conference tomorrow, federal and state treasurers are again at loggerheads over state taxes.... Read More
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Fiscal federalism robs states of self-reliance
| 21 Nov 2006 | The Newcastle HeraldCommonwealth-state relations have recently focused on policy coordination under a National Reform Agenda in pursuit of improved... Read More
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States' tax system is deficient
| 08 Nov 2006 | The Australian Financial ReviewThe recent focus of Commonwealth-state relations on policy coordination in pursuit of improved productivity and labour force... Read More
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Continental drift: inching away from federalism
| 30 Nov -0001 | The Australian Financial ReviewThe gradual shift of power among Australia’s governments, examined by Robert Carling in The Australian Financial Review,... Read More
Ideas@TheCentre by Author
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Fixed terms revisited
| 05 Jul 2013 | Ideas@The CentreThe current bout of speculation about the election date reminds us that there is a way to put a stop to this silly game once... Read More
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The elusive budget surplus
| 17 May 2013 | Ideas@The CentreThe idea that we will have a balanced budget by 2015-16 should be met with healthy scepticism.
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Fiscal fixes
| 03 May 2013 | Ideas@The CentreAustralia has a size-of-government problem rather than a revenue shortfall.
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What is a fair share?
| 15 Mar 2013 | Ideas@The CentreWhat does a fair share of tax actually mean?
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Mining tax as a federalism issue
| 01 Mar 2013 | Ideas@The CentreThe messy MRRT that we now have co-exists with state royalties which creates the undesirable possibility of ‘double taxation.’
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Super myths
| 08 Feb 2013 | Ideas@The CentreThe government should stop treating superannuation as a target for ad hoc raids to fund its pet programmes.
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Fiscal sausages
| 11 Jan 2013 | Ideas@The CentreWhat emerged from Congress on the first day of 2013 is as unpalatable as the worst-made sausage.
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Beware of calls for a bigger GST
| 07 Dec 2012 | Ideas@The CentreGovernment must exercise restraint over expenditure.
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Smelling the fiscal rat
| 02 Nov 2012 | Ideas@The CentreThe mid-year budget review is one of the most duplicitous acts of fiscal policy ever performed in Australia.
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Self-sustaining leviathan
| 19 Oct 2012 | Ideas@The CentreThe welfare state has gone far beyond a ‘safety net’ concept.
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Australia’s future fiscal shock
| 28 Sep 2012 | Ideas@The CentreNew government spending since 2010 could easily amount to an additional $28 billion by 2020, costs that the government can... Read More
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A deficit of stability and predictability
| 14 Sep 2012 | Ideas@The CentreThe goal of achieving a budget surplus does not justify diverting every budget measure in that direction.
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Taxing illusions
| 24 Aug 2012 | Ideas@The CentreThe PAYE feature of the tax system creates the illusion of a smaller tax burden than the reality.
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Slicing up a bigger national pie
| 27 Jul 2012 | Ideas@The CentreABS figures for 2009–10 shed light on changes in average household incomes, their distribution, and the redistributive... Read More
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Remember the Henry tax review?
| 11 May 2012 | Ideas@The CentreThis week’s federal budget is evidence of just how much of the Henry review is not being implemented.
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Mugged by a Swan
| 04 May 2012 | Ideas@The CentreDoubling the concessional contributions tax for high income earners to raise a relatively trivial amount of revenue smacks... Read More
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Politicians’ own taxes
| 20 Apr 2012 | Ideas@The CentreRequiring candidates to disclose their tax returns will further trivialise election campaigns.
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Glimmer of hope
| 23 Mar 2012 | Ideas@The CentreThe libertarian view is that increasing top marginal rates is a populist reaction, is the wrong way to address legitimate... Read More
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The taxman cometh
| 17 Feb 2012 | Ideas@The CentreThe government isn’t making any economic sense fighting against a deficit in the budget.
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‘Building a new economy’ – really, Prime Minister?
| 10 Feb 2012 | Ideas@The CentreGovernment should look at the big picture and give the private sector the best tools to build a solid economy.
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US presidential race taxing
| 27 Jan 2012 | Ideas@The CentreSketchy tax system causes problems for presidential hopefuls.
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Government can’t keep to its own spending constraints
| 13 Jan 2012 | Ideas@The CentreCurbing government spending is critical to closing the Commonwealth budget deficit, and dare we say it, setting the foundation... Read More
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Nanny state taxation
| 04 Nov 2011 | Ideas@The CentreIf the nanny state insists on new or increased behavioural taxes, then government should also introduce equivalent cuts in... Read More
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The aftermath of financial crises
| 10 Jun 2011 | Ideas@The CentreFinancial markets here and abroad are again in a funk over a raft of disappointing economic indicators in the United States,... Read More
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Government too big for its boots
| 03 Jun 2011 | Ideas@The CentreCan an action of one government be so bad that it justifies retrospective legislation by a successor government?
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Back in the black or still in the red?
| 13 May 2011 | Ideas@The CentreSwan’s goal of tightening fiscal policy is appropriate but his methods need scrutiny.
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Tax Freedom Day arrives
| 08 Apr 2011 | Ideas@The CentreFrom 6 April, the private sector in Australia began working for itself.
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The language of tax and spend
| 25 Feb 2011 | Ideas@The CentrePoliticians have mastered the common marketing technique of making the price of a product appear cheaper than it is.
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How the states measure up
| 18 Feb 2011 | Ideas@The CentreThe overall trend in state finances over the last three years has been one of deterioration driven by strong growth in recurrent... Read More
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Paying for the floods
| 28 Jan 2011 | Ideas@The CentreDespite its beguiling label, the levy is a tax increase like any other tax increase. The government knows there is a political... Read More
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Shopping for a solution
| 14 Jan 2011 | Ideas@The CentreOnline shopping overseas makes it harder for foreign suppliers to practise price discrimination or for domestic retailers... Read More
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A bigger GST? Be careful what you wish for
| 01 Oct 2010 | Ideas@The CentreThose pushing for a higher rate of GST should be careful what they wish for – they may get it but also a lot of other things... Read More
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Why can't federal politicians stick to federal issues?
| 20 Aug 2010 | Ideas@The CentreIt was a major player in national politics who once observed 'All politics is local.' That was Tip O'Neill, a former Speaker... Read More
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There’s nothing like government advertising
| 04 Jun 2010 | Ideas@The CentreSomething is awry when an advertising campaign becomes more controversial than its subject. Worse when it happens twice.... Read More
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RSPT debate put on ice
| 28 May 2010 | Ideas@The CentreIn the heat of debate about the emotively named ‘resource super profits tax’ (RSPT), it can be difficult to keep track... Read More
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The Quest for the Holy Grail of Tax
| 07 May 2010 | Ideas@The CentreThe Henry tax plan that burst onto the stage last Sunday was dryly and perhaps optimistically titled Australia’s Future... Read More
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Too good to be true?
| 09 Apr 2010 | Ideas@The CentreThat Australia’s economy performed better than many others during the recent global financial crisis is beyond doubt, but... Read More
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Tax cuts will help achieve productivity goal
| 05 Mar 2010 | Ideas@The CentreAlthough the government’s major review of the tax and transfer system (the Henry Review) has not yet been released, there... Read More
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The next financial crisis is around the corner
| 23 Oct 2009 | Ideas@The CentreEven as the current global financial crisis loosens its grip, the seeds of the next crisis are to be found in the developed... Read More
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Stimulus advertising only supports MPs’ jobs
| 24 Jul 2009 | Ideas@The CentreTripe isn’t most people’s idea of an appealing breakfast, certainly not mine. But readers of recent Sydney’s Sunday... Read More
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Legislate for Fiscal Responsibility
| 10 Jul 2009 | Ideas@The CentreThe federal government’s taxing and spending powers have far-reaching consequences for the economic prosperity and welfare... Read More
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Independent is the wrong word for Treasury
| 15 May 2009 | Ideas@The CentreThe Treasury’s ‘independence’ has featured in the post-budget commentary.

