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A wind of change? Reforms of Tax Systems since the launch of Europe 2020

Garnier, Gaëlle; György, Endre; Heineken, Kees; … - General Directorate Taxation and Custom Union, European … - 2014

This paper reviews the tax reforms implemented by EU Member States since the adoption of the first country-specific recommendations in the framework of the Europe 2020 strategy. Even though there is a need for more action, as evidenced by the number of tax recommendations, overall many Member...

Persistent link: https://www.econbiz.de/10011106604

The efficiency and integrity of payment card systems: industry views on the risks posed by data breaches

Cheney, Julia S.; Hunt, Robert M.; Jacob, Katy; Porter, … - Federal Reserve Bank of Philadelphia - 2012

Consumer confidence in payment card systems has been built up over many decades. Cardholders expect to use their cards to execute payment instructions in a reliable and timely manner. Data breaches that degrade the perceived safety and reliability of payment cards may weaken consumer confidence...

Persistent link: https://www.econbiz.de/10011027167

Economics as victim between lawyers and mathematics: An explanation for the tax credit, Bulgarian potential fraud, European unemployment and the economic crisis

Colignatus, Thomas - Volkswirtschaftliche Fakultät, … - 2013

(1) The basic problem in OECD countries is the tax void. (2) A tax system with an exemption is more transparant than a system with a tax credit. (3) Exemption should be at the level of the net minimum wage so that such workers can work at net = gross. (4) A tax credit is a sufficient but not a...

Persistent link: https://www.econbiz.de/10011109700

Do high customer bank deposits incite management fraud? Examining causes of management fraud in the Nigerian banking sector

ojeaga, paul; Ikpefan, o; Odejimi, Deborah - Volkswirtschaftliche Fakultät, … - 2013

The study investigates factors that incite fraud in the banking sector in Nigeria, using times series data for fraud … fraudulent occurrences in the Nigerian banking sector particularly management fraud, some other factors that were also jointly … implication of variables identified to drive fraud occurrences using kernel density estimation. …

Persistent link: https://www.econbiz.de/10011112765

Patterns of Collusion in the U.S. Crop Insurance Program: An Empirical Analysis

Rejesus, Roderick M.; Little, Bertis B.; Lovell, Ashley C. - In: Journal of Agricultural and Applied Economics 36 (2004) 02

pattern of collusion that is suggestive of fraud, waste, and abuse in the federal crop insurance program. Log-linear analysis …

Persistent link: https://www.econbiz.de/10005513906

Taken to lunch

Steeves, Brye - In: TEN (2007) Win, pp. 10-13

his identity. There are easy ways to reduce fraud. …

Persistent link: https://www.econbiz.de/10005514885

Closing the phishing hole: fraud, risk, and nonbanks

Anderson, Ross - In: Proceedings – Payments System Research Conferences (2007)

Persistent link: https://www.econbiz.de/10005427672

Risk: remarks - Review and commentary on "Closing the phishing hole: fraud, risk, and nonbanks" by Ross Anderson

Oliver, Richard; Litan, Avivah; Anderson, Ross - In: Proceedings – Payments System Research Conferences (2007)

Persistent link: https://www.econbiz.de/10005427673

Identity theft: a pernicious and costly fraud

Cheney, Julia S. - Federal Reserve Bank of Philadelphia - 2003

study of identity theft, at times compared with traditional payment fraud, and continues with an evaluation of its overall …

Persistent link: https://www.econbiz.de/10005428101

Maintaining a safe environment for payment cards: Examining evolving threats posed by fraud

Herbst-Murphy, Susan - Federal Reserve Bank of Philadelphia - 2009

Fraud." The conference included panels representing four key constituencies: issuers, consumers, merchants/acquirers, and … networks. The panelists addressed the nature of payment card fraud in the 21st century. This paper summarizes the highlights …

Persistent link: https://www.econbiz.de/10005428119