Policy analysis reveals contradictory features in public country-by-country reporting frameworks, highlighting risks of symbolic compliance and regulatory drift.
This article examines Australia’s public country-by-country reporting regime through three rationales for public tax disclosure: market-based accountability, direct regulatory accountability and a procedural public entitlement to know. It argues that Australia’s hybrid design combines inconsistent features, creating risks of symbolic compliance, misinterpretation, uneven burdens and regulatory drift.
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Kerrie Sadiq (2026) studied this question.
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