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Tax Fraud and Selective Law Enforcement
Journal of law and society (Print), 2020 This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses
R. D. L. Feria
semanticscholar +1 more source
Rethinking Sustainable Batteries
Advanced Energy Materials, EarlyView.This perspective examines sustainability across the entire battery lifecycle, from mining and manufacturing to use and end of life. Twelve principles for ‘green’ batteries are outlined, and it is argued that joint industrial, academic, and policy efforts are essential to building a truly sustainable energy future. Abstract Batteries will play a pivotal
Heather Au +5 more
wiley +1 more source
A National Tax Bar: An End to the Attorney-Accountant Tax Turf War [PDF]
, 2004 Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem.
Black, Katherine D., Black, Stephen T.
core +3 more sources
How has the UK corporation tax raised so much revenue? [PDF]
, 2004 We analyse a puzzle in the UK corporation tax: by both historic and international standards corporation tax revenues have been high while the statutory rate has been low.
Devereux, M.P., Griffith, R., Klemm, A.
core +1 more source
Beyond Labels: Exploring Consumer Preferences for Plant‐Based Meat Labeling Policies
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Whether meat‐related terms should be permitted on the labels of plant‐based meat alternatives is hotly debated. Utilizing survey data featuring a discrete choice experiment, we examine consumer responses to plant‐based meat alternatives under three labeling scenarios: no restrictions; a ban on meat‐related terms; and a requirement for a ...
Liam J. S. Boldt +3 more
wiley +1 more source
A Scoping Review of Nudges for Enhancing Agricultural Policy
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Following PRISMA guidelines, we conduct a scoping review on 18 empirical studies on nudging interventions for farmers in Europe and the USA. The evidence on the effectiveness of nudges is mixed. Some studies demonstrate positive outcomes, particularly when nudges are combined with other interventions; others report no effect or negative ...
Nadja El Benni +4 more
wiley +1 more source
How Have the Courts Decided What De Minimis is in Tax Law?
Potchefstroom Electronic Law JournalThis article analyses how South African courts have decided the applicability of the de minimis non curat lex maxim and, more broadly, considered the de minimis concept in tax law.
Silke De Lange, Monique Tessa Malan
doaj +1 more source
Words, Words, Words!!! Teaching the Language of Tax [PDF]
, 2005 The basic course in federal income tax is usually a challenge for both teacher and student because so many different and difficult things are being taught at once: a prolix and opaque statute; complex financial transactions; and economic, political, and ...
Cohen, Stephen B.
core +1 more source
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
Delegating Up: State Conformity with the Federal Tax Base [PDF]
, 2013 Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax
Mason, Ruth
core +2 more sources