Many of the situations that regeneration practitioners meet are new, and present challenges to their effective use of interpersonal skills. These situations vary in terms of both the expectations people come with, and the degree of clarity over their roles. This article discusses some of the...

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,...

Tax expenditures reporting has attracted a good deal of attention following upon the seminal work of Stanley Surrey, who developed the tax expenditures statement (“TES”) as a fiscal management tool. Although Australia has adopted some form of tax expenditures reporting for some time, the...