No other State is as vulnerable to Zappers as is the State of New Hampshire. Zappers and related software programming, Phantom-ware, facilitate an old tax fraud – skimming cash receipts. In this instance skimming is performed with modern electronic cash registers (ECRs). Zappers are a global...

Every VAT/GST allows missing trader fraud. The fraud is simple, and can be simply prevented (with technology). The fraud arises when a business makes a purchase without paying VAT, collects VAT on an onward sale, and then “disappears” without remitting the tax. Missing trader fraud is common...

The federal income tax code has become increasingly complex over time with the implication that many taxpayers no longer understand the connection between their life decisions and their taxes. Some commentators have suggested that increasing computational complexity may be attributable in part...

The American corporate graveyard is littered with prior darlings of Wall Street and pillars of the New York Stock Exchange, such as Kodak and Polaroid (both photography pioneers). More recently, other businesses and entire industries that were once household names have similarly experienced...

The case law in Australia on the interpretation of the definition of royalties under tax treaties is not in a very satisfactory state. In particular in a sample of four judgments in recent years the decisions with one exception seem to avoid coming to grips with the OECD Commentary on royalties...

In these times of widening inequality, regressive taxation is about the last thing needed in the United States. Yet that is exactly what we observe in every single state: overall state tax regimes (various combinations of income, property, and sales taxes) impose their highest rates on the poor...

Digitalization and emergence of new technologies including Artificial Intelligence has shaped new organizational principles for the functioning of economies and societies globally. Technology has also changed the landscape for taxation and interactions between tax administration and taxpayers....

Since 1950, Congress has limited the scope of the activities in which a nonprofit entity could participate, in part due to a controversy over a pasta company donated to the NYU School of Law by a couple of wealthy alumni. The pasta profits helped the school refurbish and expand, but competing...

This Article posits that for the U.S. environmental management and technology industry to enjoy success comparable to that of the biotechnology and semiconductor industries requires critical examination of current law to enable market-based and regulatory incentives, which would position U.S....

It is in the nature of technological advance to centralize control over production and divorce it from the consumer, placing the consumer at the mercy of the producer. For most of human history, the fight for consumer rights was a fight for democracy, because the state is the ultimate...