Download This PaperPromoting 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
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: Suggested Citation
Australian National University (ANU) - Crawford School of Public Policy
7 Liversidge Street
Lennox Crossing
Canberra, ACT 0200
Australia
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