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 "additionalType": "https://wulfkaal.github.io/positions/schema.json#AffirmedPositionClaim",
 "name": "Streaming Bilateral Responsive Regulation And International Tax Competition An Age 77Af8Ad244",
 "text": "Bilateral responsive regulation and international tax competition: An agent‐based simulation presents the following source proposition: As a result, tax competition intensifies and the initial increase in compliance could reverse. This proposition is pertinent to Kaal's source-bound claim that Sector specific AI regulation, though responsive to the distinctive features of each field, produces a patchwork of complex rules that is difficult for developers to navigate and creates barriers to entry for smaller companies lacking compliance resources. 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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  "External evidence level: abstract indexed.",
  "Mapping review tier: moderate-confidence claim review.",
  "Primary mapping confidence: 0.364.",
  "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:4796714-018",
  "url": "https://wulfkaal.github.io/claims/4796714-018",
  "citation": "Wulf A. Kaal, AI Governance (2024). SSRN: https://ssrn.com/abstract=4796714",
  "paper": "Wulf A. Kaal, AI Governance",
  "authors": [
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  ],
  "year": "2024",
  "ssrn": "https://ssrn.com/abstract=4796714",
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 "mappingWhyRelevant": "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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  "workAuthors": [
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    "whyRelevant": "Shared high-information concepts: regulation, initial, compliance. Scope: applies to advisers filing annually rather than quarterly.",
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    "whyRelevant": "Shared high-information concepts: regulation, initial, compliance. Scope: applies to advisers subject to quarterly Form PF filing.",
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    "whyRelevant": "Shared high-information concepts: regulation, competition, compliance. Scope: SEC and DOJ retain extraterritorial enforcement power under Section 929P.",
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 "userAffirmation": "I affirm batch kaal-review:2026-07-31:streaming-etl-0008, SHA-256 469be3af77a43b8a86f52c2e8253882abdefc7a0da53c392329c3cb8a11e8160, as written and authorize publication of all 250 response claims on my canonical property, preserving their evidence levels, ambiguity labels, provenance, and the unchanged 5,033 scholarly claims.",
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