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Blockchain (Distributed Ledger Technology) Solves Vat Fraud, Richard Thompson Ainsworth, Andrew Shact Oct 2016

Blockchain (Distributed Ledger Technology) Solves Vat Fraud, Richard Thompson Ainsworth, Andrew Shact

Faculty Scholarship

At the World Economic Forum more than 800 executive and technology experts were asked when they thought a particular “tipping point” would be reached – when would we see a government collect tax with blockchain? The agreed date was 2023 (on average). A full 73% of the respondents however, expected the tipping point to have been reached by 2025.

This paper argues that the EU VAT will be an early adopter, if not the earliest adopter of blockchain. There are a number of reasons why. Blockchain will bring substantial efficiencies to VAT collection. It will reduce costs, and build critical …


Judicial Ethical Integrity: Challenges And Solutions, Morris A. Ratner Jan 2016

Judicial Ethical Integrity: Challenges And Solutions, Morris A. Ratner

Faculty Scholarship

No abstract provided.


Judicial Ethical Integrity: Challenges And Solutions, Morris A. Ratner Jan 2016

Judicial Ethical Integrity: Challenges And Solutions, Morris A. Ratner

Faculty Scholarship

No abstract provided.


The Rise Of Private Actors Along The United States-Mexico Border, James M. Cooper Jan 2016

The Rise Of Private Actors Along The United States-Mexico Border, James M. Cooper

Faculty Scholarship

This Article is about the proliferation of private actors playing a role at the “broken border.” The Introduction of this Article sets out the conceptual framework for the Article and provides the roadmap for each part. Part I examines which private actors and corporations have increased their role at the US-Mexico border. These actors include multinational corporations including Mexican-sited factories (maquiladoras) and US government contractors engaging in national security work, as well as criminal organizations like human smugglers (polleros and coyotes) and drug cartels (narcotraficantes) from the Mexico side, and the border vigilantes, such as the Minutemen and American Border …