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- W1662724713 abstract "This paper uses a strategic tax compliance model to examine taxpayer reporting and tax authority audit strategies in an international setting with two tax authorities. The setting features both information asymmetry between the taxpayer and the tax authorities and tax law ambiguity. The latter creates the possibility of each country trying to tax the same income. We study the effect of the probability of tax law ambiguity on the strategies and payoffs of the taxpayer and the tax authorities. The analysis of the model yields three surprising insights. First, an increase in tax law ambiguity can decrease the taxpayer's expected tax liability. Second, an increase in tax law ambiguity can decrease expected government revenues, net of audit costs. Third, an increase in tax law ambiguity can increase social welfare by decreasing the deadweight loss associated with tax compliance." @default.
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- W1662724713 date "2003-01-01" @default.
- W1662724713 modified "2023-10-16" @default.
- W1662724713 title "Who Benefits from Multinational Tax Law Ambiguity?" @default.
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- W1662724713 doi "https://doi.org/10.2139/ssrn.442720" @default.
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