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In this article, we study under what circumstances a gas station is more likely to commit fuel fraud. Using a new and … hitherto unexploited list of fuel fraud detections, we find evidence that stations under less favorable economic conditions … reputational incentives for product credibility is stronger for chain stations than independent ones. Also, fuel fraud tends to …
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Adopted a decade after the commencement of VAT in the UK, the Korean VAT was largely modelled on the European precedent and most features of the tax have parallels with the traditional VAT. In two significant aspects, however, the Korean VAT diverges from its European counterparts. The first...
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associated with a three-fold higher likelihood of corporate fraud and that the association is attenuated for firms with stronger …
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