Person

Robert Carling

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.
Policy report

Policies against COVID-19: reflections on the way in and the way out

This report argues that Australia’s rapid successful suppression of the COVID-19 pandemic has come at huge cost. The benefits have been won, and now must be defended at a sustainable cost. It is impossible to envisage new infections being driven to zero at any supportable...
Policy report

The economic challenge of COVID-19

This paper argues that attempting to eradicate the COVID-19 virus would impose unbearable economic and social costs and Australia must find low-cost ways to live with the virus, rather than remaining constrained while waiting for a vaccine that may take years to arrive, if ever.
Policy report

State finances after the pandemic

This report surveys the likely effects of the pandemic crisis on state budgets and then looks at the outlook for state fiscal aggregates as they were before the pandemic hit. It also traces the pre-crisis trends and trends and possible impacts of the crisis in...
Policy report

Myth vs reality: the case against increasing Capital Gains Tax

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

Dividend franking credit refunds: principle vs revenue

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