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 …

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 …

We investigate tax fraud in a major export-promotion program in India -- the Duty Drawback scheme -- which enables … detect fraud based on two approaches. First, we show that bilateral trade asymmetries between reported exports by India and … of unit values reported by importing countries. Our results suggest that fraud currently detected by customs represents …