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Articles 1 - 3 of 3
Full-Text Articles in Criminal Procedure
Massachusetts Zappers - Collecting The Sales Tax That Has Already Been Paid, Richard Thompson Ainsworth
Massachusetts Zappers - Collecting The Sales Tax That Has Already Been Paid, Richard Thompson Ainsworth
Faculty Scholarship
No other New England state is as vulnerable to Zappers as is the State of Massachusetts. Zappers and related software programming, Phantom-ware, facilitate an old tax fraud – skimming cash receipts. In this instance skimming is performed with modern electronic cash registers (ECRs).
Zappers are a global revenue problem, but to the best of this author’s knowledge they have not been uncovered in Massachusetts. A global perspective says: it is highly unlikely that Zappers are not in the Commonwealth – we just need to find them. In fact, using a Quebec template, tax losses from Zappers and related frauds in …
Justice Sutherland Reconsidered, 62 Vand. L. Rev. 639 (2009), Samuel R. Olken
Justice Sutherland Reconsidered, 62 Vand. L. Rev. 639 (2009), Samuel R. Olken
UIC Law Open Access Faculty Scholarship
No abstract provided.
Neoliberal Penality: A Brief Genealogy, Bernard E. Harcourt
Neoliberal Penality: A Brief Genealogy, Bernard E. Harcourt
Faculty Scholarship
The turn of the twenty first century witnessed important shifts in punishment practices. The most shocking is mass incarceration – the exponential rise in prisoners in state and federal penitentiaries and in county jails beginning in 1973. It is tempting to view these developments as evidence of something new that emerged in the 1970s – of a new culture of control, a new penology, or a new turn to biopower. But it would be a mistake to place too much emphasis on the 1970s since most of the recent trends have antecedents and parallels in the early twentieth century. It …