Examining the Factors That Affect the Loss of Tax Disputes in the Tax Court
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DOI: https://doi.org/10.35609/afr.2022.7.2(3)
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References listed on IDEAS
- Benjamin Alarie & Andrew J. Green, 2014. "Policy Preferences and Expertise in Canadian Tax Adjudication," Canadian Tax Journal, Canadian Tax Foundation, vol. 62(4), pages 985-1027.
- Johnston, Jason Scott & Waldfogel, Joel, 2002. "Does Repeat Play Elicit Cooperation? Evidence from Federal Civil Litigation," The Journal of Legal Studies, University of Chicago Press, vol. 31(1), pages 39-60, January.
- Blaufus, Kay & Bob, Jonathan & Trinks, Matthias, 2013. "How will the court decide? Tax experts and the estimation of tax risk," arqus Discussion Papers in Quantitative Tax Research 150, arqus - Arbeitskreis Quantitative Steuerlehre.
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More about this item
Keywords
Tax dispute; appeal decision; influencing factors; Tax Authorities defeat; Tax Court.;All these keywords.
JEL classification:
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2022-10-24 (Accounting and Auditing)
- NEP-LAW-2022-10-24 (Law and Economics)
- NEP-PUB-2022-10-24 (Public Finance)
- NEP-SEA-2022-10-24 (South East Asia)
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