Since the early 1990s the issue of fiscal transparency has attracted increasing attention from international institutions, governments, and NGO's concerned with budgets and fiscal policy reform. This Article offers a critical analysis of the meaning and purposes of fiscal transparency in light...

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut. We address key...

The establishment of the new Australian Parliamentary Budget Office in 2012 has created a body capable of increasing the transparency and accountability of public finance by providing independent policy costings, budget analysis, and forecasts to the Parliament. This working paper examines the...