This Article addresses the legal consequences a taxpayer should consider when deciding whether to comply with the basic requirements of the federal income tax laws. A taxpayer considering noncompliance should consider the government's authority to assert criminal liability, impose civil tax...

Legal commensuration is a complex mechanism of valuation. Its complexity has much to do with the relational nature of the monetary exchange involved between parties in the litigational context. This article offers a framework to understand its process and outcome by focusing on the institutional...

Drawing upon data interviews with Chinese judges who were involved in the decision-making process, we develop two variables for analyzing the influence of social ties, or guanxi, in the judicial setting. The first differentiates the strength of guanxi – whether it is strong or weak. The second...

Companies are nudging. That is, they are using the tools of behavioral science as pioneered by behavioral economists and promoted by policymakers to steer employees toward welfare-maximizing options. While companies began nudging to increase employee health, safety, and financial literacy,...

As businesses and other entities have sought to collect more personal data on individuals, the public has pushed back, and lawmakers throughout the United States and elsewhere have responded by passing data protection laws. Recent data protection laws passed by the European Union and by several...

Open data are held to contribute to a wide variety of social and political goals, including strengthening transparency, public participation and democratic accountability, promoting economic growth and innovation, and enabling greater public sector efficiency and cost savings. However, releasing...

This paper discusses the regulation of mass metadata surveillance in Europe through the lens of the landmark judgment in which the Court of Justice of the European Union struck down the Data Retention Directive. The controversial directive obliged telecom and Internet access providers in Europe...

In this article the author outlines some difficulties facing the cyber-shopper. These include the practical difficulties of enforcement and redress which arise when a cyber-shopper purchases a defective product from an overseas supplier, or when misleading information is placed on the internet...

This article assesses the national and transnational effects of Brexit on integrity and anti-corruption law and policies. Drawing on relevant legal, criminological and economic theoretical and empirical findings, we suggest that Brexit is not bound to have a negative impact, but can become an...

Criminal justice systems are under constant strain. Rising case loads, crowded court dockets, growing prison populations and high recidivism rates have resulted in growing frustration with systems which have been criticized as being expensive, out of date, complex, unfair, slow and lacking...