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threshold. We assume risk neutral investors and that tax authorities integrate investors' reasoning in their decision on whether …. First, we find that even risk neutral investors will pay for tax certainty. Second, they enable us to explain the enormous …
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This Article analyzes the meaning of probability statements in tax law and in scholarship addressing civil tax penalties. Specifically, the Article draws on economics and the philosophy of mathematics to argue that because tax law is substantively uncertain, some probability statements in tax...
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Poland, EURQPL, based on Internet searches for specific terms to capture the level of uncertainty perceived by Internet …
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