Results 61 to 70 of about 399,254 (303)
Peculiarities of Revealing Tax Crimes Under Current Conditions
Vestnik Omskoj Ûridičeskoj Akademii, 2015 The article substantiates the need for further improvement of issues of bringing a criminal action on tax crime, detection and investigation of tax crimes.
Aksyonova L. Yu., Anesheva A. T.
doaj +2 more sources
ALCOHOL REGULATION AND CRIME [PDF]
We provide a critical review of research in economics that has examined causal relationships between alcohol use and crime. We lay out several causal pathways through which alcohol regulation and alcohol consumption may affect crime, including: direct ...
Carpenter, Christopher, Dobkin, Carlos
core +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
交大法學評論, 2023 因為資訊與通信科技（Information and Communication Technology）突破 式的發展，促成了數位經濟的實現，數位經濟除在商業模式展現其多元化之面貌外，更在支付方法上提供多樣化的選擇，除傳統的線上轉帳、提款機轉帳、信用卡付款外，新型態例如超商條碼、超商代碼、超連結提供QR 碼、虛擬貨幣交易等，一個洗錢計畫通常會附帶逃漏稅捐的結果。 本文首先分析洗錢行為與逃漏稅行為的共通性要素與常見的洗錢判斷指 標，接續從實務角度觀察常見之稅務犯罪態樣 ...
梁建道 Ching-Tyo Liang
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Urban crime and labor mobility [PDF]
We present a model of crime where two municipalities exist within a metro area (MSA). Consistent with the literature, local law enforcement has a crime reduction effect and a crime diversion effect.
Christopher H. Wheeler +1 more
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Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Crime and Drugs : An Economic Approach [PDF]
We present a model which ties together rational drug consumption, taxation, crime and other drug-related externalities. Drug control policy is addressed using an optimal tax framework.
Doyle, Chris, Smith, Jennifer C
core
Never Hanging Defendants Out to Dry: Preserving the Policy Behind the Statute of Limitations in Money Laundering Conspiracies [PDF]
, 2010 How should conspiracies to commit money laundering that rely on stale evidence be handled by the federal government? Marusarz argues that an amendment to the Money Laundering Control Act is needed to preserve a defendant’s interest in having a conspiracy
Marusarz, David
core +1 more source
Land Use Policy and Racial Segregation
International Studies of Economics, EarlyView.ABSTRACT Land use policies, though seemingly race‐neutral, can inadvertently contribute to racial segregation. Our study focuses on examining the impact of minimum lot size regulations on the likelihood of ethnic minorities integrating into a community, which reveals compelling evidence suggesting that black households exhibit a preference for smaller ...
Ling Huang
wiley +1 more source
An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective [PDF]
The Retail and Marketing Review, 2014 Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law.
AP Swanepoel , K Coetzee
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