kaal:position:2026-07-31-7361

Bilateral responsive regulation and international tax competition: An agent‐based simulation presents the following source proposition: These international tax reforms increase tax compliance in the short term. This proposition is pertinent to Kaal's source-bound claim that In the long run, increased regulation by prosecution may be able to offset many of the shortcomings of legislative governance reform, even though it is less predictable than legislation. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.

• The response is limited to the retrieved source proposition and mapped Kaal claim unless fuller source review supports a broader conclusion.
• External evidence level: abstract indexed.
• Mapping review tier: moderate-confidence claim review.
• Primary mapping confidence: 0.3833.
• The source-to-claim mapping remains explicitly ambiguous and is published with that limitation.

Bilateral responsive regulation and international tax competition: An agent‐based simulation

kaal:claim:2486570-033
Wulf A. Kaal, Timothy Lacine, The Effect of Deferred and Non-Prosecution Agreements on Corporate Governance Evidence from 1993-20 (2014). SSRN: https://ssrn.com/abstract=2486570
Source PDF sha256: 8c3981c9a55d8a3fe59a01660584eebc3feb3fb9109ca65344095bebe4ae49a4

Evidence: abstract indexed
Review tier: moderate-confidence claim review
Mapping confidence: 0.3833
Mapping ambiguous: true

compliancedynamic-regulationgovernance-designhistorical-responsescholarly-literaturecrossref

Affirmed in kaal-review:2026-07-31:streaming-etl-0008 on 2026-07-31. Review record.

Canonical markdown sha256: d366723b02a5a29cfcfc574d23d407e6fe7bf1a83c819364d6bea0fdf7646ec2
curl -s https://wulfkaal.github.io/positions/2026-07-31-7361.md | sha256sum