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 "name": "Streaming Bilateral Responsive Regulation And International Tax Competition An Age E825Cbba90",
 "text": "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.",
 "author": {
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  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0009-0008-7840-1847"
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 "dateModified": "2026-07-31",
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  "crossref"
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  "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."
 ],
 "currentDebate": {
  "name": "Bilateral responsive regulation and international tax competition: An agent‐based simulation",
  "url": "https://doi.org/10.1111/rego.12397"
 },
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  "identifier": "kaal:claim:2486570-033",
  "url": "https://wulfkaal.github.io/claims/2486570-033",
  "citation": "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",
  "paper": "Wulf A. Kaal, Timothy Lacine, The Effect of Deferred and Non-Prosecution Agreements on Corporate Governance Evidence from 1993-20",
  "authors": [
   "Wulf A. Kaal"
  ],
  "year": "2014",
  "ssrn": "https://ssrn.com/abstract=2486570",
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   "url": "https://doi.org/10.1111/rego.12397"
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 "recordTypeNote": "Dated commentary position extending a scholarly corpus claim. Not a verbatim claim extracted from the paper.",
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 "mappingWhyRelevant": "Shared high-information concepts: regulation, reforms, compliance. Scope: review source claim scope.",
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  "workAuthors": [
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    "whyRelevant": "Shared high-information concepts: responsive, regulation, compliance. Scope: applies where multiple sector regulators issue separate AI rules; burden falls hardest on resource constrained firms.",
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    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: compliance, short, term. Scope: longer time horizon than the period immediately after the March 2012 registration effective date.",
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