Maya Forstater

What are these back and front doors? I'm not sure it's a very meaningful distinction

The back door in this case is requiring public info to name & shame companies into aligning profits w/location of workers and sales, without that being an outright requirement.

You sure it will just be "name and shame" as distinct from "raise an assessment on"?

I think so--public CBCR will serve the purpose of making companies wary of having a huge discrepancy between the location of income & the location of workers, sales or facilities, because of bad headlines. Which is maybe a good thing! But it's not the law.

I think ideally the back door leads to the front door: transparency => public pressure on business => demand from business for govts to align tax system outcomes with public expectations.

And not sure if public expectations are soundest base for good tax policy? Look at Tariff expectations now in USA because of political drive.

I think the problem the system faces now is precisely the disjuncture between outcomes and public expectations. We can argue about the direction from which a realignment should come, but in democracies it shouldn't be left to fester.

Yes agreed re: disjunction between outcomes and public expectations in a democracy.....a couple of stories which illustrate the disjunction for me.... (@hselftax @JudithFreedman @robertnpalmer )....