Transparency



When the coronavirus hit in 2020, almost USD 14 trillion was committed globally in initial government responses to the pandemic. This was often done by… Read More ›

A COVID-19 Check for the Budget System

Tax havens have re-emerged in the global tax debate. In 2020, France, Denmark, and Poland declared companies either registered in, or with subsidiaries in, tax… Read More ›

Assessing the Impact of Tax Havens Using Public Country-by-Country Reporting: Evidence from the European Union

Despite a rapidly evolving literature on corporate tax avoidance, relatively little is known about how firms respond to an increase in transparency of their tax… Read More ›

Voluntary Tax Disclosures and Corporate Tax Avoidance: Evidence from Australia

The global tax landscape is being revamped with the introduction of Country-by-country Reporting (CbCR) as part of the Organisation for Economic Co-operation and Development’s (OECD’s)… Read More ›

Understanding the Implications of Country-By-Country Reporting for Australia

At a time when the world is hit by the COVID-19 pandemic and governments rush to launch unprecedented fiscal measures to address the crisis and… Read More ›

Open Budgets in the Time of COVID-19

There are many reasons why voters have increasingly lost trust and belief in our politicians and political processes – particularly how they seem to work… Read More ›

The Need for Better Scrutiny of Government Spending

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?

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