Promoting Budget Transparency Through Tax Expenditure Management: A Report on Country Experience for Civil Society Advocates

86 Pages Posted: 15 Jun 2011 Last revised: 16 Jun 2011

See all articles by Mark Burton

Mark Burton

University of Melbourne - Law School; University of Canberra - Law School

Miranda Stewart

University of Melbourne - Law School; Australian National University (ANU) - Crawford School of Public Policy

Date Written: June 13, 2011

Abstract

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, government department officers and Treasury and Finance officials may find the information and experiences in this report helpful in analyzing their own country government’s decisions about taxing and spending.

Keywords: tax expenditure, budget transparency

JEL Classification: K00, K34

Suggested Citation

Burton, Mark and Stewart, Miranda, Promoting Budget Transparency Through Tax Expenditure Management: A Report on Country Experience for Civil Society Advocates (June 13, 2011). U of Melbourne Legal Studies Research Paper No. 544, Available at SSRN: https://ssrn.com/abstract=1864324 or http://dx.doi.org/10.2139/ssrn.1864324

Mark Burton (Contact Author)

University of Melbourne - Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia
+61 3 903 54239 (Phone)

University of Canberra - Law School ( email )

Canberra, Australian Capital Territory 2601
Australia

Miranda Stewart

University of Melbourne - Law School ( email )

Melbourne, Victoria 3010
Australia
+61 3 8344 6544 (Phone)

Australian National University (ANU) - Crawford School of Public Policy ( email )

7 Liversidge Street
Lennox Crossing
Canberra, ACT 0200
Australia

HOME PAGE: http://https://crawford.anu.edu.au/people/academic/miranda-stewart

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