37th ATTA Conference – Is too much tax disclosure good enough for tax transparency?

Dr Rodney Brown presented his research co-authored with Professor Kerrie Sadiq at the 37th Australasian Tax Teachers Association (ATTA) Conference 2026 in Wellington, NZ.

The paper titled “Rethinking tax transparency: The limitations of corporate tax disclosure and the need for harmonisation” highlights the limitations in tax disclosures, where too much information may not enhance transparency without proper harmonisation between tax disclosure frameworks.