crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

If one deceives another in a manner that profits the deceiver and harms the victim, it is fraud, a crime and a tort … disinformation that amounts to “fraud on the public” is distinct from (and worse than) other kinds of disinformation. The Article … sets forth elements that must be met to qualify as fraud on the public. Conduct that qualifies as fraud on the public …

Corporate and securities laws are seen to mitigate corporate fraud by 'manipulating the incentives of agents …': presenting corporate agents with a probability of being caught and punished if they commit fraud. This article suggests that the … same laws also affect corporate fraud in a significant but unappreciated manner, by 'manipulating the perceptions of the …

Section 523(a)(2)(B) of the United States Bankruptcy Code provides that a debt incurred as a result of written fraud … cannot be discharged by a bankruptcy proceeding. Though section 523(a)(2)(B) provides elements of this nondischargeable fraud …, one common element of fraud is conspicuously missing from this list-damages incurred as a result of the fraud. Whether …

This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research … assesses the effectiveness, and the legitimacy, of current approaches to combating tax fraud, bringing new dimensions to … of measures that purportedly target tax fraud, preference has been consistently given to enforcement measures that …

The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the … components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3) rationalization …. There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from …