respect to transparency. Previous literature has argued that domestic factors such as macroeconomic stability were behind the … trend toward greater transparency. In contrast, our results indicate that transparency primarily increased because of a … from each other's experiences regarding transparency. To our knowledge, our paper is the first econometric analysis of peer …

This report presents evidence on efforts taken by companies to ensure trust in the digital economy through transparency … and challenges in transparency reporting. Challenges include limited informative value and comparability, as well as an …

have made in implementing the OECD Principles for Transparency and Integrity in Lobbying. It reflects on new challenges and …

transparency, prompting international organisations and national authorities to step up their efforts to improve the consistency …, comparability, scope and frequency of debt statistics. The report offers guidance and recommendations to improve debt transparency …

artificial profit shifting. One aspect of the BEPS Project is Action 5's tax ruling transparency framework. High … transparency will materially curb the use of rulings to aid tax avoidance.For Action 5's transparency framework to achieve its goal … does not have this deterrent effect. However, when tax ruling transparency is coupled with a disgorgement mechanism, such …