Why Transparency Alone Will Not Suffice To Fight Tax Evasion
<p>I am skeptical about the effectiveness of a shift towards more transparency. I do not believe that this could help overcoming the growing gap between legality and legitimacy in international tax law. Especially, I do not see how the gap can be reduced by making taxpayer information public....
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
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Max Steinbeis Verfassungsblog GmbH
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| Series: | Verfassungsblog |
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| Online Access: | https://verfassungsblog.de/why-transparency-alone-will-not-suffice-to-fight-tax-evasion/ |
| _version_ | 1818477558643032064 |
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| author | Reuven S. Avi-Yonah Gianluca Mazzoni |
| author_facet | Reuven S. Avi-Yonah Gianluca Mazzoni |
| author_sort | Reuven S. Avi-Yonah |
| collection | DOAJ |
| description | <p>I am skeptical about the effectiveness of a shift towards more transparency. I do not believe that this could help overcoming the growing gap between legality and legitimacy in international tax law. Especially, I do not see how the gap can be reduced by making taxpayer information public. Or better, I do not believe this is the right path that States should pursue.</p>
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| first_indexed | 2024-12-10T09:39:10Z |
| format | Article |
| id | doaj.art-d13b54013892460ab4e94357da049b5d |
| institution | Directory Open Access Journal |
| issn | 2366-7044 |
| language | deu |
| last_indexed | 2024-12-10T09:39:10Z |
| publisher | Max Steinbeis Verfassungsblog GmbH |
| record_format | Article |
| series | Verfassungsblog |
| spelling | doaj.art-d13b54013892460ab4e94357da049b5d2022-12-22T01:54:04ZdeuMax Steinbeis Verfassungsblog GmbHVerfassungsblog2366-70442366-7044Why Transparency Alone Will Not Suffice To Fight Tax EvasionReuven S. Avi-YonahGianluca Mazzoni<p>I am skeptical about the effectiveness of a shift towards more transparency. I do not believe that this could help overcoming the growing gap between legality and legitimacy in international tax law. Especially, I do not see how the gap can be reduced by making taxpayer information public. Or better, I do not believe this is the right path that States should pursue.</p> https://verfassungsblog.de/why-transparency-alone-will-not-suffice-to-fight-tax-evasion/Panama Papers, privacy, tax evasion, tax havens, Transparency |
| spellingShingle | Reuven S. Avi-Yonah Gianluca Mazzoni Why Transparency Alone Will Not Suffice To Fight Tax Evasion Verfassungsblog Panama Papers, privacy, tax evasion, tax havens, Transparency |
| title | Why Transparency Alone Will Not Suffice To Fight Tax Evasion |
| title_full | Why Transparency Alone Will Not Suffice To Fight Tax Evasion |
| title_fullStr | Why Transparency Alone Will Not Suffice To Fight Tax Evasion |
| title_full_unstemmed | Why Transparency Alone Will Not Suffice To Fight Tax Evasion |
| title_short | Why Transparency Alone Will Not Suffice To Fight Tax Evasion |
| title_sort | why transparency alone will not suffice to fight tax evasion |
| topic | Panama Papers, privacy, tax evasion, tax havens, Transparency |
| url | https://verfassungsblog.de/why-transparency-alone-will-not-suffice-to-fight-tax-evasion/ |
| work_keys_str_mv | AT reuvensaviyonah whytransparencyalonewillnotsufficetofighttaxevasion AT gianlucamazzoni whytransparencyalonewillnotsufficetofighttaxevasion |