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Voluntary Binding Arbitration as an Alternative to Tax Court Litigation

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  • Sansing, Richard

Abstract

Develops and analyzes a model of Tax Court litigation, in which each side possesses private information regarding the facts under dispute. Characterizes equilibrium behavior for both conventional and final-offer arbitration. Compares the results of the two arbitration methods, both in terms of the probability that the parties will agree to binding arbitration and the outcomes of the two arbitration methods.

Suggested Citation

  • Sansing, Richard, 1997. "Voluntary Binding Arbitration as an Alternative to Tax Court Litigation," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(2), pages 279-296, June.
    • Handle: RePEc:ntj:journl:v:50:y:1997:i:2:p:279-96
    DOI: 10.1086/NTJ41789257
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    References listed on IDEAS

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    1. Steven J. Brams & Samuel Merrill, III, 1983. "Equilibrium Strategies for Final-Offer Arbitration: There is no Median Convergence," Management Science, INFORMS, vol. 29(8), pages 927-941, August.
    2. Henry S. Farber, 1980. "An Analysis of Final-Offer Arbitration," Journal of Conflict Resolution, Peace Science Society (International), vol. 24(4), pages 683-705, December.
    3. William F. Samuelson, 1991. "Final-Offer Arbitration Under Incomplete Information," Management Science, INFORMS, vol. 37(10), pages 1234-1247, October.
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    Cited by:

    1. Sungsoo Yoon & Seung Won Yoo, 2007. "Diffusion of Tax Innovation and Post‐Audit Settlement," Accounting Research Journal, Emerald Group Publishing Limited, vol. 20(2), pages 89-95, December.

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