Tax Secrecy and Tax Transparency
Integrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
Taxpayers cannot determine when a case will be treated as high or low risk, either before or after assessment.
“As a result, taxpayers cannot ascertain the circumstances under which a case will be classified as high or low risk, whether before or after the tax assessment.”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [88]
Taxpayers receive no meaningful description of how the AI algorithms basically function.
“Nor are they afforded an even marginal description of the basic functioning of the AI algorithms.”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [88]
Cited by
Sorted by citations
Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard
Kuźniacki, B., Almada, M., Tyliński, K., Górski, L., Winogradska, B., & Zeldenrust, R. (2022) · World Tax Journal · doi:10.59403/2yhh9pa · Cited by 31 · see citing works
Tax Confidentiality: A Legislative Proposal at National Level
Hambre, A.-M. (2017) · World Tax Journal · doi:10.59403/17rhcvx · Cited by 3 · see citing works
Sokolov, I. A. (2021) · SSRN Electronic Journal · doi:10.2139/ssrn.3860243 · Cited by 1 · see citing works
Germany, with References to the European Union
Hofmann, C. (2017) · Cambridge University Press eBooks · doi:10.1017/9781316535219.008
Tax Complexity in Canada: A Comparative PerspectivePreprint
Sturm, S. (2020) · SSRN Electronic Journal · doi:10.2139/ssrn.3544366
“In Canada, there is some evidence for the second form (Brooks 2016).”
Backgroundde Madrid, U. C., & Olivares, B. D. O. (2021) · Crónica tributaria/Crónica tributaria · doi:10.47092/ct.21.1.3
Chapter 10: Thematic Report – Swedish Experience of Publicity
Kristoffersson, E. (2020) · EATLP international tax series. · doi:10.59403/3yczdq9010
Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
ALMADA, M., ALMADA, M., TYLIŃSKI, K., GÓRSKI, Ł., WINOGRADSKA, B., & ZELDENRUST, R. (2022) · Cadmus - EUI Research Repository (European University Institute)
How Can the Multilateral Tax Treaty Help Overcoming the Treaty Shopping IssuePreprint
Roni, M. D. (2015) · SSRN Electronic Journal · doi:10.2139/ssrn.2629727
- Authors
- Kristoffersson, E., Lang, M., Pistone, P., Schuch, J., Staringer, C., & Storck, A.
- ORCID
- Michael Lang
- Venue
- Peter Lang D eBooks
- Publisher
- Peter Lang D
- Published
- 2014-01-01
- OpenAlex
- W2483828408
- Cited by
- 11
- References
- 0
- Citations by year
- 2022: 2 · 2021: 3 · 2020: 2 · 2017: 3 · 2015: 1
- FWCI
- 1.73
- Type
- book
- Language
- en
- Open access
- closed
- Locations
- Peter Lang D eBooks (publishedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Keywords
- tax secrecy, tax transparency, tax evasion, tax avoidance
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
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