Missing Trader Intra-Community (MTIC) fraud and its offspring carousel fraud and contra trading fraud are siphoning huge amounts of VAT revenue from the UK Treasury. This fraud is not a function of the goods involved. It is a function of the market-place. Recently another type of market-place...

Due to advances in technology like mobile applications and online platforms, millions of American workers now earn income through “gig” work, which allows them the flexibility to set their own hours and choose which jobs to take. To the surprise of many gig workers, the tax law considers...

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...

On 30 September 2017, the United Kingdom implemented a powerful new investigative tool known as an “unexplained wealth order” in its Criminal Finances Act 2017. On 7-8 November 2017, London hosted the Fifth OECD Forum on Tax and Crime. Against this background, as well as other recent...

Purpose – The magnitude of the informal economy has been estimated using either indirect measurement methods that employ proxy indicators or small-scale household surveys. This paper seeks to provide an analysis of the findings of the first direct survey in an advanced market economy of...

PurposeViewing undeclared work as low-paid exploitative organised employment conducted under sweatshop conditions, public policy has widely treated this illegitimate sphere as a hindrance to development and actively pursued its deterrence using stringent regulations and punitive measures to...

Reflecting the broader ‘cultural turn' in retail studies, recent surveys of do-it-yourself (DIY) consumers have emphasised human agency rather than economic constraints when explaining their motives for purchasing DIY products. The aim of this paper however, is to evaluate critically this...

The aim of this paper is to show that the extensive and growing sphere of paid informal work is not the same everywhere. Instead, we identify distinct socio-spatial differences in its character and the reasons why people engage in such work. Drawing upon interviews with 511 households in higher-...