http://dx.doi.org/10.17176/20160427-095506 https://verfassungsblog.de/why-transparency-alone-will-not-suffice-to-fight-tax-evasion/ Why Transparency Alone Will Not Suffice To Fight Tax Evasion Avi-Yonah, Reuven S. Mazzoni, Gianluca eng 2016-04-26 electronic resource text/html ddc:342 Panama Papers privacy tax evasion tax havens Transparency Verfassungsblog Verfassungsblog--2366-7044 CC BY-NC-ND 4.0 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.