Promoting Budget Transparency Through Tax Expenditure Management
Jul 19, 2011
In Promoting Budget Transparency Through Tax Expenditure Management. A Report on Country Experience for Civil Society Advocates the authors from the Tax Group at the Melbourne Law School, University of Melbourne worked to provide an accessible source of information about tax expenditure reporting including definitions and explanations of different approaches to measurement and calculation. Some of the report’s highlights include a chapter on how civil society groups and other commentators could use a tax expenditure report in budget advocacy activities and in tax reform debates, and a table with information on how 36 countries included in the International Budget Partnership’s Open Budget Index 2010 report on tax expenditures.