Person

Robert Carling

Person's affiliation
Description

Robert Carling is a Senior Fellow at the Centre for Independent Studies. Robert is researching and writing about fiscal policy, taxation and federalism. 
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.

Recently added resources

Policy report

5 Mar 2019
55

This paper looks at the evolution of capital gains tax (CGT) to this point, including how past reforms were justified. It then examines whether discounting capital gains or indexing for inflation — or indeed, a combination of the two — is the better model. The...

Policy report

12 Feb 2019
137

This paper discusses the history of cash refunds of excess franking credits, and the impact abolition would have on taxpayers, markets and revenue.

Policy report

5 Sep 2018
161

This paper explores the hypothesis that growth of government has become self-sustaining through the emergence of a segment of the population that both enjoys sufficient direct support from government and is large enough that political parties shape policies to curry its favour.

Policy report

13 Jun 2018
38

The most basic requirement for any tax system is to raise enough revenues to fund the legitimate expenditure requirements of governments. Since the Global Financial Crisis, tax adequacy has become an increasing concern because of ill disciplined government spending.

Briefing paper

15 Apr 2018
53

This paper reviews the case for personal income tax cuts, the various forms they could take, and the budgetary scope for cuts. It then suggests what the priorities should be.

Items authored 21