Tax system governance

This page presents selected policy papers and analysis relating to Session 6: Tax System Governance of the Australian Government’s National Tax Forum, to be held on 4-5 October 2011. Other relevant material is available from the main TaxWatch Policy page.

RELEVANT GOVERNMENT MATERIAL

Read the relevant section of the Tax Forum Discussion Paper.

TAX SYSTEM GOVERNANCE POLICY PAPERS

Papers will be presented in the following categories: Recent Material (from the last two weeks), Material of Special Interest, and Background material. Material will be added progressively during the leadup to the forum. Any suggested material for inclusion should be sent to: tw@taxwatch.org.au

Governance: Recent material

Governance: Material of special interest

Jurisdictions move towards full tax transparency

OECD’s Centre for Tax Policy (12 September 2011). Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

Governance: Background material

Tax Havens: Private Gains and Social Losses

Jason Sharman, Inside Story (20 May 2011). An article in Swiburne University’s “Inside Story” on tax havens, and how the biggest havens aren’t on faraway islands.