What is the cost of transparency? Does it outweigh the benefits obtained from greater transparency?

Currently, the scope of tax transparency is increasing on a global level. Taxpayers and third parties have to provide more information to both tax authorities and the general public. Increasing transparency should hamper both tax evasion and tax avoidance. The tax transparency initiatives should con...

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Bibliographic Details
Main Author: WÖHRER, Viktoria
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1849
https://ink.library.smu.edu.sg/context/soa_research/article/2876/viewcontent/SSRN_id3104974.pdf
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Institution: Singapore Management University
Language: English
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