Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Criminal law (2)
- HIV (2)
- Public health (2)
- AIDS (1)
- Anti-retroviral therapy (1)
-
- Artificial Intelligence (AI) (1)
- Criminalization of HIV (1)
- Decriminalization (1)
- Epidemics (1)
- GCC (1)
- Gulf Cooperation Council (1)
- Health (1)
- Missing trader (MT) fraud (1)
- New Hampshire (1)
- Phantom-Ware (1)
- Prostitution (1)
- Race (1)
- Rooms & Meals Tax (1)
- Sales Suppression (1)
- Sew work (1)
- Skimming (1)
- Stigma (1)
- Tax Fraud (1)
- VAT (1)
- Zapper (1)
Articles 1 - 4 of 4
Full-Text Articles in Law
Zappers - Technological Tax Fraud In New Hampshire, Richard Thompson Ainsworth
Zappers - Technological Tax Fraud In New Hampshire, Richard Thompson Ainsworth
Faculty Scholarship
No other State is as vulnerable to Zappers as is the State of New Hampshire. 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 New Hampshire. Seen from a global perspective however, it seems unlikely that they are not here.
New Hampshire’s fiscal vulnerability to Zappers comes from its heavy reliance on precisely the industry segment that has been found to be …
Vat In The Gcc - Missing Trader Frauds, Richard Thompson Ainsworth, Musaad Alwohaibi
Vat In The Gcc - Missing Trader Frauds, Richard Thompson Ainsworth, Musaad Alwohaibi
Faculty Scholarship
All VATs are susceptible to missing trader (MT) fraud. VATs adopted in an economic community are particularly more susceptible. The EU, for example, loses in excess of €100b annually to this fraud. Given the anticipated adoption of a European-style credit-invoice VAT in the GCC by January 1, 2018, this paper offers a technology-based solution involving the real-time tracking of taxable transactions with centrally collected (securely encrypted) data flows that are risk-analyzed by artificial intelligence (AI).
Criminal Laws On Sex Work And Hiv Transmission: Mapping The Laws, Considering The Consequence, Aziza Ahmed, Sienna Baskin, Anna Forbes
Criminal Laws On Sex Work And Hiv Transmission: Mapping The Laws, Considering The Consequence, Aziza Ahmed, Sienna Baskin, Anna Forbes
Faculty Scholarship
Lawmakers historically justify the mobilization of criminal laws on prostitution and HIV as a means of controlling the spread of disease. Over time, however, public health research has conclusively demonstrated that criminal laws on prostitution and HIV significantly impede the ability of sex workers to access services and to live without the stigma and blame associated with being a transmitter of HIV. In turn, mainstream public health approaches to sex work and HIV emphasize decriminalization as a way to improve the lives of sex workers in need of care, treatment, and services. Our current legal system, which criminalizes both prostitution …
Adjudicating Risk: Aids, Crime, And Culpability, Aziza Ahmed
Adjudicating Risk: Aids, Crime, And Culpability, Aziza Ahmed
Faculty Scholarship
The AIDS epidemic continues to pose significant public health challenges, especially given that the spread of the virus outpaces the AIDS response.1 Importantly, HIV continues to disproportionately impact socially and economically marginalized communities. In countries with concentrated epidemics,2 it is racial minorities, sex workers, men who have sex with men, and drug users who face the brunt of the epidemic.3 In the United States, the data is startling4 : 44% of new infections were among African-Americans, and among African-Americans contracting HIV, 57% were among gay and bisexual men.5 In 2016, the CDC found that one …