TTPI Policy Brief 2/2018

Budget transparency: The Open Budget Survey 2017


Teck Chi Wong & Miranda Stewart


The Open Budget Survey 2017, released in January 2018, assesses and compares budget transparency, oversight and participation in countries around the globe. Countries are ranked in the Open Budget Index (OBI) using their transparency score from the Survey. We previously provided a brief overview of the Survey including Australian findings and recommendations. This Policy Brief explains the OBI in more detail and discusses the state of budget transparency, participation and oversight in Australia, regionally and globally. We identify some gaps in the Australian budget system and conclude with lessons to be learned from the Surv20ey for Australia and the region.

Read the policy brief.


TTPI Policy Brief 1/2018

Personal income tax cuts and the new Child Care Subsidy: Do they address high effective marginal tax rates on women’s work?


Miranda Stewart


In Australia’s tax and social welfare system, many women face effective marginal tax rates (EMTRs) on work income which are higher than the marginal tax rates of the personal income tax structure. Even for some top income earners, high EMTRS may be produced. For example, if those caring for young children (mostly women) return to work or increase their work hours, this simultaneously requires them to pay increased taxes (and, possibly, the Medicare Levy) at the same time that family payments and child care subsidies are phased out. These high EMTRs tend to affect women more than men because women tend to be secondary earners in families either in terms of lower wages or lower working hours.

Read the policy brief.

Comments are closed.