nam 22 uu 4500 10.17176/20160427-095506 DE-Verfassungsblog cr||||| 160426s2016||||xx#|||||o|||| ||| 0|eng|| 10.17176/20160427-095506 doi eng 342 23 Avi-Yonah, Reuven S. Author aut Why Transparency Alone Will Not Suffice To Fight Tax Evasion Avi-Yonah, Reuven S. Verfassungsblog 2016-04-26 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. CC BY-NC-ND 4.0 Panama Papers privacy tax evasion tax havens Transparency Mazzoni, Gianluca Author aut Max Steinbeis Verfassungsblog gGmbH Verfassungsblog 2366-7044 https://verfassungsblog.de/why-transparency-alone-will-not-suffice-to-fight-tax-evasion/ raw object