In 2008, the Australian Labor government announced a review of Australia’s Future Tax System which reports at the end of 2009. The Review has a broad remit to examine Australia’s federal and state tax and transfer (welfare) systems. Gender issues are at play in some crucial parts of the...

Australia, like the United States, has a written constitution delimiting the legislative power to tax of the federal government. However, unlike the United States, Australia does not have a Bill of Rights and there are few individual rights protections in the Australian Constitution. How do the...

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...

This book is the first collection of independent legal scholarship exploring the relationship between tax, law and the quest for human development. While acknowledging fully the challenge of tax competition in a global economy, this book rejects calls to end taxation of mobile capital even if...

Australia’s tax law concerning deductibility of gifts to charities imposes one of the highest barriers to cross-border philanthropy in the world. All countries impose some restrictions on tax concessions for foreign donations or activities of charities. However, Australia’s approach is...

Tax reform has been a significant part of economic development and structural adjustment projects for developing and transition countries since World War II. While much work has been done critiquing these programs and in particular the work of institutions such as the International Monetary Fund...

Transparency has attracted unprecedented attention in national and global debates about taxation in recent years. It has been adopted as a goal by international organizations, governments, non-government organizations (NGOs), academic commentators, media and citizens across the political...

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...

This report aims to provide an accessible source of information about tax expenditure reporting, including definitions, explanations of different approaches to measurement and calculation, and examples and analysis of country experiences. Politicians, journalists, think tanks and researchers,...