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Zappers & Phantom-Ware: A Global Demand For Tax Fraud Technology, Richard Thompson Ainsworth
Zappers & Phantom-Ware: A Global Demand For Tax Fraud Technology, Richard Thompson Ainsworth
Faculty Scholarship
There is a demand-market for technology that facilitates tax fraud. By all accounts the providers in this market are working in a growth industry.
In the short term this is bad news for those concerned with tax policy and information privacy. In the long term however, the fight against technology-assisted fraud is stimulating the development of a more robust technology base within tax administrations, and this is good news for those who believe that a sophisticated technological infrastructure is needed to resolve difficult questions of tax design.
This paper focuses on two technology-accelerants of SME tax fraud - zappers and …