@article{article, title  = {{Do taxspots matter?: A study of optimal tax uncertainty}},

 publisher = {{Elsevier BV}},

 url = {{https://eprints.whiterose.ac.uk/id/eprint/215514 }},

 year = {{2024}},

 month = {{7}},

 author = {{Citanna A and Tvede M}},

 doi = {{10.1016/j.jet.2024.105884}},

 journal = {{Journal of Economic Theory}},

 note = {{Accessed on 2025/12/07}}}