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Transparency

Authors: Christensen, Rasmus;
Abstract

In 2013, the G-20 asked the OECD to develop new rules for corporate tax transparency, pushed by civil society activists. World leaders had agreed that increased transparency was urgently needed to help shore up national fiscal systems and alleviate social injustices. These new rules have wide-ranging economic and political consequences for the regulation of global wealth chains (GWCs). Tax transparency is a key factor in the level of information asymmetry between wealth chain ‘insiders’, such as corporations and tax advisers, and ‘outsiders’, such as tax authorities and civil society activists. This chapter discusses the ‘technicisation’ of the OECD policy process to define these new requirements, i.e. the embedding of highly political discussions in a specialised, expertise-intensive policy context. Technicisation constrained the post-crisis political momentum for expanded transparency of corporate wealth chains, but also helped normalize the idea of increased transparency as ‘risk assessment’ within the policy community. The chapter highlights three key dynamics of technicisation: policy insulation, re-framing and appropriateness judgments. Evidence is drawn from a qualitative content analysis of documents in the OECD policy debates on corporate tax transparency, and interviews with select informants involved in the policy process.

Keywords

bepress|Social and Behavioral Sciences|Political Science, bepress|Social and Behavioral Sciences|Sociology, SocArXiv|Social and Behavioral Sciences|Sociology, SocArXiv|Social and Behavioral Sciences|Political Science|International Relations, bepress|Social and Behavioral Sciences, SocArXiv|Social and Behavioral Sciences|Political Science, bepress|Social and Behavioral Sciences|Sociology|Civic and Community Engagement, SocArXiv|Social and Behavioral Sciences, bepress|Social and Behavioral Sciences|Political Science|International Relations, SocArXiv|Social and Behavioral Sciences|Sociology|Political Sociology

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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid