Purpose – The purpose of this paper is to consider whether HM Revenue & Customs systems are vulnerable to penetration by organized criminals. Design/methodology/approach – The paper is a review of available material published in hard copy and on the internet. Findings – The paper finds...

Significant problems arise where an investigating authority searches premises for relevant material and the holder of the material asserts a claim of legal privilege over some, if not all, of the documents concerned. Invariably the holder's claim is rejected by the investigating authority,...

The Consumer Expenditure (CE) Survey began imputing income in its 2004 data. Imputation predicts income for households that reported receiving income but failed to report a specific value. In this study, I examine how income imputation affects analysis of the CE expenditure data. Most...

Recent studies of economic inequality almost always separately examine income, consumption, and wealth inequality and, hence, miss the important synergy among the three measures explicit in the life-cycle budget constraint. Using Panel Study of Income Dynamics data from 1999 through 2013, we...

This paper examines inequality and mobility using measures of income and consumption. Consumption is claimed to be a better measure of permanent income and thus well-being, but most studies of inequality and mobility using U.S. data use income.This paper uses cohort data from the Consumer...

Globalisation and its related social, economic and political challenges is making the South African business environment ever more competitive, with firms finding that agility, flexibility and continuous self-renewal are essential to maintain their positions. To exploit their current competitive...

Purpose – The purpose of this paper is to consider the increased exposure to cyber crime which would result if one‐day cheque clearance were introduced in the UK. Design/methodology/approach – This paper undertakes a comparative analysis of the UK and US cheque‐clearance systems,...