Table 1

Emergent visibility configurations in cross-border fiscal governance

ConfigurationCoupling patternVisibility dynamicsIllustrative case
Strategic opacityWeak coupling between technocratic programmes and visibility programmesLow and stable public circulation; reliance on expert networksBEPS
Controlled visibilityTemporary coupling during moments of democratic authorisation, followed by decouplingShort-lived spikes in visibility followed by a sustained declineTCJA
Mobilisation-dependent visibilityCoupling contingent on political activation rather than programmatic changeHigh variability in visibility for substantively similar policiesTariffs
Source(s): Authors’ own work

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