We study the strength of set-theoretic axioms needed to prove Rabin's theorem
on the decidability of the MSO theory of the infinite binary tree. We first
show that the complementation theorem for tree automata, which forms the
technical core of typical proofs of Rabin's theorem, is equivalent over the
moderately strong second-order arithmetic theory ACA0 to a
determinacy principle implied by the positional determinacy of all parity games
and implying the determinacy of all Gale-Stewart games given by boolean
combinations of Σ20 sets. It follows that complementation for
tree automata is provable from Π31- but not Δ31-comprehension.
We then use results due to MedSalem-Tanaka, M\"ollerfeld and
Heinatsch-M\"ollerfeld to prove that over Π21-comprehension, the
complementation theorem for tree automata, decidability of the MSO theory of
the infinite binary tree, positional determinacy of parity games and
determinacy of Bool(Σ20) Gale-Stewart games are all
equivalent. Moreover, these statements are equivalent to the
Π31-reflection principle for Π21-comprehension. It follows in
particular that Rabin's decidability theorem is not provable in
Δ31-comprehension.Comment: 21 page