on federal income taxation. Mr. Wallwork provides a novel look at the Tax Court's doctrine of preparer fraud, which … policy actually increases fraud in the name of preventing it …

, and more and more frequently plagued by fraud and abuse. This article gathers together for the first time in one place all … of the publicly-available data related to law enforcement and regulatory enforcement of the Medicare Hospice Benefit. The … Medicare Hospice Benefit and its payment provisions, the history and statutory scheme of the False Claims Act and its …

consumers' beliefs about the credibility of firms' CSR claims, which depend in turn on the (expected) fines for fraud. First, we … likelihood of certification. Second, fraud only arises when the fines for fraud are at intermediate levels and some CSR firms do … not certify their practices. Third, the presence of fraud comes at a cost for firms by inducing lower equilibrium prices …