Transparency



As the engines of economic growth slow in Australia, there is a need for innovative policy changes to both raise economic growth but also to… Read More ›

Good Policy Needs Good Data. So Why Is It Locked Up?

Mounting criticism of national and multinational corporate tax avoidance has seen the introduction of a raft of new disclosure requirements in recent years. These include… Read More ›

Is Tax Transparency Always a Good Thing?

Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

My recently published article, Corporate tax transparency reporting and Benford’s law, examines the reasonableness of the Australian Government’s mandatory tax transparency disclosures utilising the Benford’s… Read More ›

How a Curious Case of Benford’s Law Tells Us Something about the Mandatory Tax Transparency Regime

On 22 August 2018, Treasury sought submissions on donations to charities reforms that included the requirement for non-government organisations with donee deductible status to register… Read More ›

How Are the Entities Specifically Listed in the Income Tax Act Selected? The Case for Reform of Tax Deductibility of Donations

This post was originally published as part of the Tax and Transfer Policy Institute Policy Brief series. Read Part 1 here. Improving the budget process… Read More ›

Budget Transparency: The Open Budget Survey 2017 – Part 2

This post was originally published as part of the Tax and Transfer Policy Institute Policy Brief series. Read Part 2 here. The Open Budget Survey… Read More ›

Budget Transparency: The Open Budget Survey 2017 – Part 1

In general life, we commonly say “don’t judge a book by its cover”. In doing so, we are acknowledging that the form of something will… Read More ›

Extending the Scope of Australian Tax Expenditure Reporting

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