This policy brief is part of a multi-country research initiated by the International Budget Partnership (IBP) to assess budget credibility challenges in different countries, particularly how governments report on and justify budget deviations.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) commenced this review to maintain community confidence in the administration of the tax system after serious allegations were made about the Australian Taxation Office’s (ATO) inappropriate use of garnishee notices on small businesses. These allegations were made by both a current and former ATO officer on the...

This report outlines how Australia’s anti-tax avoidance regime could be further strengthened to ensure that multinationals – particularly those profiting of Australia’s finite nature resources – can no longer avoid their tax obligations with impunity.

Evidence provided to this inquiry, extensive debate in the Senate chamber, and wider discourse in the public arena, did not clearly articulate how a reduction in the corporate tax rate would directly lead to higher wages and better economic outcomes for the majority of the Australian population.

If the ultimate purpose of public policy is to improve wellbeing, then few areas of public policy contribute as much to the wellbeing of New Zealanders as the tax system.