Blaufus, Kay; Bob, Jonathan; Trinks, Matthias - arqus - Arbeitskreis Quantitative Steuerlehre - 2013
Tax accounting and tax law concern the probability thresholds that can require the taxpayer to estimate the likelihood that a tax position would be upheld by a court. Tax complexity and the consequent ambiguity results in a reliance by most taxpayers on a tax expert estimate of this likelihood....