OECD Public Comments on Tax Evasion Regulations

3349 public comments submitted to the OECD on tax evasion regulations form the core of this dataset. It was created by Margaret Kenney for a study published in the British Journal of Political Science. The data supports analysis of firm influence in international regulatory processes.

Use Cases

• Analyze sentiment and framing in comment_text to identify corporate lobbying strategies.
• Measure firm influence by correlating comment features with subsequent regulatory decisions.
• Classify comment authors (e.g., firm, industry association, NGO) using metadata for network analysis.
• Apply topic modeling to comment_text to identify key policy issues debated in tax regulations.

Strengths

• Contains 3349 individual public comments, providing a substantial corpus for analysis.
• Data is supplemented by 38 in-depth interviews, adding qualitative context.
• Focuses on a substantively important case of international tax coordination across 149 countries.

Limitations

• The dataset size of 3349 comments may be limited for training complex machine learning models.
• Potential class imbalance if comments are dominated by well-resourced firms and associations.
• Temporal coverage and specific column details are not provided in the input.

Provenance

Source

British Journal of Political Science Dataverse, authored by Margaret Kenney.

Collection Method

Collected from OECD public comment processes, analyzed with natural language processing and quantitative methods.

Freshness

Last updated in March 2026.

Geography

International, focusing on OECD member states and global tax coordination.