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Articles 1 - 8 of 8
Full-Text Articles in Law
Electronic Tax Fraud - Are There 'Sales Zappers' In Japan?, Richard Thompson Ainsworth
Electronic Tax Fraud - Are There 'Sales Zappers' In Japan?, Richard Thompson Ainsworth
Faculty Scholarship
Although there is no public acknowledgement - in the press, in a court case, though any announcement by the Japanese National Tax Administration, or in any academic studies or papers - that Zappers and Phantom-ware are a fraud problem in Japan, a number of factors suggest that Japan may be very fertile ground for technology-assisted cash skimming fraud. Those factors include: (1) a high concentration of small to medium sized businesses; (2) the fact that the retail economy is highly cash-based; and (3) the high level of technology acceptance in the Japanese retail sector - electronic cash registers (ECRs) and …
The Incomplete Global Market For Tax Information, Steven Dean
The Incomplete Global Market For Tax Information, Steven Dean
Faculty Scholarship
No abstract provided.
Myths And Realities Of The Palestinian Refugee Problem: Reframing The Right Of Return, Susan M. Akram
Myths And Realities Of The Palestinian Refugee Problem: Reframing The Right Of Return, Susan M. Akram
Faculty Scholarship
The essay discusses elements of the Palestinian refugee problem that are found in numerous mass refugee situations in Africa, Central America, Asia and Europe. What remains unique about the Palestinian refugee problem is the persistent and severe denial of international protection, the lack of access both to a durable solution and to the mechanisms for implementing a durable solution -- minimum protection guarantees that are available to other refugee populations. This paper describes the main legal issues underlying the Palestinian refugee question, examining and deconstructing several of the key arguments surrounding the rights and principles involved in the refugee problem. …
Taxation As A Global Socio-Legal Phenomenon, Allison Christians, Steven Dean, Diane Ring, Adam H. Rosenzweig
Taxation As A Global Socio-Legal Phenomenon, Allison Christians, Steven Dean, Diane Ring, Adam H. Rosenzweig
Faculty Scholarship
This essay makes a proposal that may not be controversial among those with a particular interest in international law, but may be less accepted among those primarily interested in tax law: that international social and institutional structures shape, and are shaped by, historical and contemporary domestic policy decisions. As a result, to incorporate these lessons, tax scholarship should turn to fields such as international relations, organizational theory, and political philosophy to provide a broader framework for understanding the rapid changes that are taking place in tax policy and politics in the United States and around the world.
(Presidential) Powers In The European Union, Daniela Caruso
(Presidential) Powers In The European Union, Daniela Caruso
Faculty Scholarship
Presidential Powers and Functional Equivalence The comparative methodology embraced by Jenny Martinez, the first speaker on this panel, is functionalism - a traditional tool for comparative inquiries.' Functionalism starts from the pragmatic assumption that societies sharing similar values will perform identical tasks even if by means of different rules. Functionalism posits the possibility of comparing the relative success of such rules, and hence borrowing useful insights from analogous foreign experiences.2 Accordingly, Professor Martinez has identified functional common ground in various legal systems, analyzed the scope and substance of presidential powers in several European States, and skillfully compared the status of …
Mtic (Carousel) Fraud: Twelve Ways Forward; Two Ways 'Preferred' - Has The Technology-Based Administrative Solution Been Rejected?, Richard Thompson Ainsworth
Mtic (Carousel) Fraud: Twelve Ways Forward; Two Ways 'Preferred' - Has The Technology-Based Administrative Solution Been Rejected?, Richard Thompson Ainsworth
Faculty Scholarship
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic and Social Committee, the European Commission indicated a need to develop a co-ordinated strategy to improve the fight against fiscal fraud [COM(2006) 254 final]. Although the Communication considers fiscal fraud broadly (VAT, excise duties and direct taxes) the most pressing need seems to be for a VAT strategy that will effectively deal with MTIC (Missing Trader Intra-Community) or carousel fraud. To this end the Commission hosted a conference: Fiscal Fraud - Tackling VAT Fraud: Possible Ways Forward. The March 29, 2007 conference was constructed …
Zappers: Tax Fraud, Technology And Terrorist Funding, Richard Thompson Ainsworth
Zappers: Tax Fraud, Technology And Terrorist Funding, Richard Thompson Ainsworth
Faculty Scholarship
"Zappers," or automated sales suppression devices, have brought unheard of efficiencies and economies of scale to a very simple tax fraud - skimming cash sales at point of sale (POS) terminals (electronic cash registers). Until recently the largest tax fraud case in Connecticut, also the "largest computer driven tax-evasion case in the nation," was a zapper case. Stew Leonard's Dairy in Norwalk Connecticut skimmed $17 million in receipts and hid the cash in St. Martin (a Caribbean island). Talal Chahine and his wife, Elfat El Aouar, owners of the La Shish restaurant chain in Detroit Michigan have the dubious honor …
The Scope Of Executive Power In The Twenty-First Century: An Introduction, Robert D. Sloane
The Scope Of Executive Power In The Twenty-First Century: An Introduction, Robert D. Sloane
Faculty Scholarship
This is a revised version of introductory remarks to a panel entitled The Scope of Executive Power held on October 12, 2007, at Boston University Law School's symposium, The Role of the President in the 21st Century. It focuses on an argument advanced by Charlie Savage, among others: that the Bush administration has forged a breathtakingly robust view of the scope of executive power by combining (1) the original Unitary Executive thesis, which insists on the "exclusivity" of certain plenary presidential powers; with (2) a new Unitary Executive thesis, which insists on a vastly expanded vision of the "scope" of …