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Online disclosures can play a key role in informing consumer decisions. However, cognitive limitations such as information overload, as well as technical ones such as small screen sizes on mobile devices, may limit their effectiveness. Additionally, businesses may sometimes focus on technical...
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The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This...
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This policy brief provides an overview of this new wave of disinformation and notes some emerging examples of OECD member countries’ responses to it through public communication initiatives specifically. It also offers preliminary guidelines on engaging with citizens during the crisis to help...
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