Now showing items 1-10 of 40
Whistleblowers and tax enforcement: Using inside information to close the "tax gap"
This article examines the current legal structure allowing rewards for informants who provide information to assist the IRS in the enforcement of the tax laws. IRS data suggest that informants are a cost-effective means ...
PCI DSS: Payment card industry data security standards in context
In recent years, the payment card industry has dealt with the matter of consumer liability for unauthorized charges. However, risks to consumers from identity theft and related use of personal data present new challenges ...
Projecting jurisdiction: Taxation in the Internet Age
(Ankara Bar Association, 2008)
Sound science and trade barriers: Democracy, autonomy and the limits of the SPS agreement
This article examines the framework of the Agreement for Sanitary and Phytosanitary Measures (SPS Agreement) and assesses its impacts on domestic autonomy and authority in matters of food and environmental safety. The ...
Internet gambling conundrum: Extraterritorial impacts of U.S. laws on Internet businesses
The geographical transcendence of the Internet presents challenges for government regulation of activities such as Internet gambling, which are legally proscribed in some jurisdictions and allowed in others. The Unlawful ...
Have casinos contributed to rising bankruptcy rates?
This article examines the relationship between casino gambling and bankruptcy rates in U.S. counties using a panel of UlS. county-level data from 1990-2005. We contribute to the literature in several ways, perhaps most ...
Income averaging: Planning options for eligible taxpayers
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...