There is a demand-market for technology that facilitates tax fraud. By all accounts the providers in this market are working in a growth industry. In the short term this is bad news for those conc...

Two caveats open this paper, one dealing with the scope of analysis, the other with the results we are expecting. First, the scope of this inquiry needs to be broadened. Even though the topic asks...

On January 28, 2008 the Quebec Minister of Revenue, Jean-Marc Fournier, announced[1] that by late 2009 the MRQ will begin testing a device, the module d'enregistrement des ventes (MEV)[2] that is proj...

Recent developments in German VAT compliance, notably the imposition of criminal penalties for failing to immediately amend a preliminary return that is known to be in error, are leading businesses to...

Red Ink Rising, the Peterson-Pew Commission on Budget Reform's report,[1] presents the country with a fiscal/employment dilemma - Congress must act immediately to stem the federal debt, but it must mo...

“Zappers,[1]” or automated sales suppression devices, have brought unheard of efficiencies and economies of scale to a very simple tax fraud - skimming the cash sales that pass through point of sale (...

Skimming cash receipts is an old fashioned tax fraud; a fraud traditionally associated with small or medium sized enterprises. Large businesses with formalized internal control mechanisms, external ac...

The EU VAT, like most mature tax regimes, is resistant to change. Fraudsters are testing this resilience today, and this may not be such a bad thing for policy-makers. Significant challenges produce s...

No other New England state is as vulnerable to Zappers as is the State of Massachusetts.[1] Zappers and related software programming, Phantom-ware, facilitate an old tax fraud - skimming cash receipts...

New York adopted an industry-specific value added tax (VAT) to solve problems with virtual intermediaries (room remarketers) under its hotel accommodations tax.[1] The New York VAT resembles the VAT u...