CRS and the Digital Economy: Why Transparency Fails without Enforcement

Zenodo (CERN European Organization for Nuclear Research) 2026 Preprint Open access

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Authors: Jim Yongzhi Huang
DOI: 10.5281/zenodo.18210548
Cited by: 0

Abstract

Positioning lineA Fiscal Geometry reading of CRS as a visibility regime whose structural limits leave intergenerational wealth trajectories largely intact. KeywordsCRS; Transparency Regimes; Digital Economy; Offshore Wealth; Y-Axis; Tax Compliance; Institutional Visibility.

Fields of Study & Subjects

Taxation and Legal Issues Corporate Taxation and Avoidance Taxation and Compliance Studies

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
11 January 2026
Document type
Preprint