The Internal Revenue Service recently overturned 90 years of United States foreign and tax policy by finalizing and codifying its efforts to report interest income earned at domestic banks for accounts held by nonresident aliens. While the IRS felt its need to collect the data and revenue...

This article looks at pre-crime in the context of counter-terrorism. Pre-crime links coercive state actions to suspicion without the need for charge, prosecution or conviction. It also includes measures that expand the remit of the criminal law to include activities or associations that are...

This paper argues that terrorism, beyond its immediate impact on innocent victims, also raises the costs of crime, and therefore, imposes a negative externality on potential criminals. Terrorism raises the costs of crime through two channels: (i) by increasing the presence and activity of the...

“COIN,” the counter-terrorism doctrine the U.S. used during the Iraq War, was in criminological terms overly reliant on militarized “incapacitationist” strategies. Based on a competing “societal reactions” or community-level labeling theory, we argue that COIN failed to anticipate...