Hagan, Joseph M.; de Korvin, Andre; Siegel, Philip H. - In: Managerial Finance 22 (1996) 11, pp. 1-17
In order to allow flexibility in the enforcement of the tax law, the language used is often intentionally vague and ambiguous. This enables the government to implement the intent of the lawmakers in administering that law. However, interpreting these vague and ambiguous laws requires tax...