<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.7" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-7.xsd">
  <titleInfo>
    <title>Privacy and Tax Evading</title>
  </titleInfo>
  <name type="personal" usage="primary">
    <namePart>Edrey, Yoseph M.</namePart>
    <role>
      <roleTerm type="text">Author</roleTerm>
    </role>
    <role>
      <roleTerm authority="marcrelator" type="code">aut</roleTerm>
    </role>
  </name>
  <typeOfResource/>
  <genre authority="rdacontent">Text</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx#</placeTerm>
    </place>
    <dateIssued encoding="marc">2016</dateIssued>
  </originInfo>
  <originInfo eventType="publisher">
    <place>
      <placeTerm type="text"/>
    </place>
    <publisher>Verfassungsblog</publisher>
    <dateIssued>2016-04-26</dateIssued>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marccategory">electronic resource</form>
    <form authority="marcsmd">remote</form>
    <form type="media" authority="rdamedia">Computermedien</form>
    <form type="carrier" authority="rdacarrier">Online-Ressource</form>
  </physicalDescription>
  <abstract displayLabel="Summary">Privacy, at least with respect to taxes, is the shield of the villains. The legal or constitutional issue should not focus on preventing the flow of information but rather on the way the informed uses the information.</abstract>
  <accessCondition type="use and reproduction">CC BY-NC-ND 4.0</accessCondition>
  <note type="statement of responsibility">Edrey, Yoseph M.</note>
  <subject>
    <topic>social capital</topic>
  </subject>
  <subject>
    <topic>tax base erosion</topic>
  </subject>
  <subject>
    <topic>tax evasion</topic>
  </subject>
  <subject>
    <topic>tax havens</topic>
  </subject>
  <subject>
    <topic>Tax Information Law</topic>
  </subject>
  <subject>
    <topic>trickle down economy</topic>
  </subject>
  <classification authority="ddc" edition="23">342</classification>
  <location>
    <url displayLabel="raw object" usage="primary display">https://verfassungsblog.de/privacy-and-tax-evading/</url>
  </location>
  <relatedItem type="host">
    <titleInfo>
      <title>Verfassungsblog</title>
    </titleInfo>
    <identifier type="issn">2366-7044</identifier>
    <name>
      <namePart>Max Steinbeis Verfassungsblog gGmbH</namePart>
    </name>
  </relatedItem>
  <identifier type="doi">10.17176/20160426-093830</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">160426</recordCreationDate>
    <recordIdentifier source="DE-Verfassungsblog">10.17176/20160426-093830</recordIdentifier>
    <recordOrigin>Converted from MARCXML to MODS version 3.7 using MARC21slim2MODS3-7.xsl
				(Revision 1.140 20200717)</recordOrigin>
  </recordInfo>
</mods>
