Law & Economics: Public Law (Topic)最新文献

{"title":"Electronic Tax Fraud - Are There 'Sales Zappers' in Japan?","authors":"R. T. Ainsworth","doi":"10.2139/ssrn.1290627","DOIUrl":"https://doi.org/10.2139/ssrn.1290627","url":null,"abstract":"Although there is no public acknowledgement - in the press, in a court case, though any announcement by the Japanese National Tax Administration, or in any academic studies or papers - that Zappers and Phantom-ware are a fraud problem in Japan, a number of factors suggest that Japan may be very fertile ground for technology-assisted cash skimming fraud. Those factors include: (1) a high concentration of small to medium sized businesses; (2) the fact that the retail economy is highly cash-based; and (3) the high level of technology acceptance in the Japanese retail sector - electronic cash registers (ECRs) and point of sale (POS) networks are commonly employed in the retail trade. It is something of an anomaly that this kind of fraud appears to be a very serious and well documented in wide range of developed countries (Canada, the Netherlands, Germany, Brazil, Australia and Sweden) but it does not appear to be visible in the two largest developed economies Japan and the United States. The US has two cases; Japan has reported none. Although it may be possible that Zappers and Phantom-ware are not in use in the US and Japan, it seems more likely that they are being used (perhaps widely) but that insufficient (or technologically limited) audit resources are committed to computer fraud detection in the small and medium sized business sector. Detecting Zapper and Phantom-ware fraud requires auditors to break down and analyze the programming of modern ECRs and POS systems. There are three major sections to this paper. The first section outlines the historical development of Zappers and Phantom-ware. The second measures the significance of this fraud. Two measures are used direct and indirect. The direct uses the few (empirical) studies that governments have made public on this problem. The indirect measure considers the case law which shows that large amounts of cash have been diverted by these programs, and that once established in a marketplace large numbers of businesses follow one another in adopting this technology. The final section considers government responses. The paper concludes, that if the Japanese National Tax Administration perceives Phantom-ware and Zappers to be a serious threat to revenue, and if Japan would like to consider a rules-based (fiscal memory) solution as opposed to a principles-based (comprehensive traditional audits supplemented with enhanced training in technology) solution, then the Greek, Quebec and German approaches to this problem need to be looked at carefully. This is an approach that fights technology with technology.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129611530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Do High Call Termination Rates Deter Broadband Deployment?","authors":"T. Beard, George S. Ford","doi":"10.2139/ssrn.1360955","DOIUrl":"https://doi.org/10.2139/ssrn.1360955","url":null,"abstract":"In this paper, we attempt to shed light on an important policy question: Does the current way by which providers compensate each other for the exchange of voice over Internet Protocol (VoIP), wireless, local, and long distance calls inhibit broadband deployment? This question is timely, as the Federal Communications Commission is presently considering a comprehensive intercarrier compensation reform proposal that would establish lower and more uniform rates for the transport and termination of all forms of traffic, regardless of point-of-origin and technology. Supporters of the proposal have argued that broadband deployment would be advanced if the FCC were to adopt this proposal, while detractors assert that broadband deployment would be demonstrably hurt. In this paper, we find evidence that compared to the current Byzantine intercarrier compensation system, a lower, more uniform compensation rate can promote and spur broadband deployment, especially in rural and less densely populated areas where current call termination rates are very high, by reducing arbitrage opportunities that distort investment decisions. As such, comprehensive intercarrier compensation reform would appear to make a significant contribution towards the development of a true national broadband strategy.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116503761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Consumed Income Tax: A Fair and Simple Plan for Tax Reform","authors":"Edward J. McCaffery","doi":"10.2139/ssrn.1183583","DOIUrl":"https://doi.org/10.2139/ssrn.1183583","url":null,"abstract":"These are slides from a presentation to the President's Advisory Panel on Tax Reform, given in Washington D.C. on May 11, 2005, updated, with additional slides, and sources at the end. The principal goal is to summarize the mechanics and analytics of a consumed or cash-flow income tax, a progressive spending tax, based on a rearrangement of the Haig Simons identity, Income = Consumption Savings, to generate Consumption = Income - Savings. A consistent spending tax simply features unlimited deductions for savings, along the lines of traditional Individual Retirement Accounts (IRAs), plus the inclusion of debt as a cash-flow input (the fatal flaw of the 1990s USA Tax Plan was its failure to include debt in the tax base). Progressive rates can be maintained, even increased. The critical point is that such a progressive postpaid consumption, cash-flow or (all equivalently) spending tax is not equivalent to a wage tax, and does not systematically exempt the yield to savings from the tax base. Instead, a consistent progressive spending tax stands between an income tax, which double taxes all savings, and a prepaid consumption, yield exempt, or (all equivalently) wage tax, which never taxes any savings. A consistent progressive spending tax taxes the yield to capital when (but only when) it is used to elevate material lifestyles, not when capital transactions (savings, investing, borrowing) are used to smooth out, in time, a taxpayer's labor market earnings. This is an attractive ideal, as argued at greater length in McCaffery 2005a. It is also noted that such a progressive spending tax is a normatively attractive \"hybrid,\" in that it taxes some but not all savings, and in a principled and appealing way, in contrast to the flawed practice of engrafting consumption tax elements (of either sort, pre or post paid) onto an income tax base. See McCaffery 2005b.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131009547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sequel to Liebowitz's Comment on the Oberholzer-Gee and Strumpf Paper on Filesharing","authors":"S. Liebowitz","doi":"10.2139/SSRN.1155764","DOIUrl":"https://doi.org/10.2139/SSRN.1155764","url":null,"abstract":"Through a stroke of luck, a referee report in the review process at the JPE has been positively identified as the Oberholzer-Gee/Strumpf (O/S) response to my earlier comment. Regardless of the response's provenance, what counts is whether it solidly refuted my comment. This 'sequel' analyzes the O/S response. The O/S response only deals with four of the nine points discussed in my comment, leaving the five remaining critiques unchallenged. The conclusion of my review is that the O/S response fails as a defense of these four points and contains many of the same types of errors that marred their original paper. This sequel also discusses the history of this dispute including O/S' various reasons for not making their data available. Finally, this sequel provides full documentation on the JPE's decision not to publish the comment.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129089099","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Judges, Lawyers, and a Predictive Theory of Legal Complexity","authors":"Benjamin H. Barton","doi":"10.2139/ssrn.1136372","DOIUrl":"https://doi.org/10.2139/ssrn.1136372","url":null,"abstract":"This Article uses public choice theory and the new institutionalism to discuss the incentives, proclivities, and shared backgrounds of lawyers and judges. In America every law-making judge has a single unifying characteristic, each is a former lawyer. This shared background has powerful and unexplored effects on the shape and structure of American law. This Article argues that the shared characteristics, thought-processes, training, and incentives of Judges and lawyers lead inexorably to greater complexity in judge-made law. These same factors lead to the following prediction: judge-created law will be most complex in areas where a) elite lawyers regularly practice; b) judges may have a personal preference in the case that can be written-around by way of legal complexity; and c) the subject area interests the judge, or is generally considered prestigious. The Article uses the law of standing as a case study.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125120421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Charge Against Patents","authors":"Steven Landrum Moxley","doi":"10.2139/ssrn.1104504","DOIUrl":"https://doi.org/10.2139/ssrn.1104504","url":null,"abstract":"This exploration of the assumptions underlying patents highlights many flaws in the intellectual property system in the United States. Contemporary technological examples and evidence show the need for reform. If the reforms fail, the patent system ought to be abolished.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121411518","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Banking Regulation and Prompt Corrective Action","authors":"Bruno Parigi, X. Freixas","doi":"10.2139/ssrn.1153447","DOIUrl":"https://doi.org/10.2139/ssrn.1153447","url":null,"abstract":"We explore the rationale for regulatory rules that prohibit banks from developing some of their natural activities when their capital level is low, as epitomized by the US Prompt Corrective Action (PCA). This paper is built on two insights. First, in a moral hazard setting, capital requirement regulation may force banks to hold a large fraction of safe assets which, in turn, may lower their incentives to monitor risky assets. Second, agency problems may be more severe in certain asset classes than in others. Taken together, these two ideas explain why, surprisingly, capital regulation, which may cope with risk and adverse selection, is unable to address issues related to moral hazard. Hence, instead of forcing banks to hold a large fraction of safe assets, prohibiting some types of investment and allowing ample scope of investment on others may be the only way to preserve incentives and guarantee funding. In particular, providing incentives to monitor investments in the most opaque asset classes may prove to be excessively costly in terms of the required capital and thus inefficient. We show that the optimal capital regulation consists of a rule that a) allows well capitalized banks to freely invest any amount in any risky asset, b) prohibits banks with intermediate levels of capital to invest in the most opaque risky assets, and c) prohibits undercapitalized banks to invest in any risky asset.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123130419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Human Capital Consequences of Teenage Childbearing: Can We Really Know What They Are?","authors":"Jason M. Fletcher, B. Wolfe","doi":"10.2139/ssrn.1083527","DOIUrl":"https://doi.org/10.2139/ssrn.1083527","url":null,"abstract":"Whether giving birth as a teenager has negative economic consequences for the mother is a question that has been the topic of a substantial body of research, yet the answer remains controversial. In this paper, we build upon existing literature, especially the literature that uses the experience of teenagers who had a miscarriage as the appropriate comparison group. We show that miscarriages are not random events, but rather are likely correlated with (unobserved) community-level factors, casting some doubt on previous findings. Including community-level fixed effects in our specifications led to important changes in our estimates. By making use of information on the timing of miscarriages as well as birth control choices preceding the teenage pregnancies we construct more relevant control groups for teenage mothers. We find evidence that teenage childbearing likely reduces the probability of receiving a high school diploma by 5 to 10 percentage points, reduces annual income by $1,000 to $2,400, and may increase the probability of receiving cash assistance and decrease years of schooling.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127065213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Model of the Italian Cut-Off System for Taxing Small Businesses","authors":"Carla Marchese, F. Privileggi","doi":"10.2139/ssrn.999612","DOIUrl":"https://doi.org/10.2139/ssrn.999612","url":null,"abstract":"The Studi di Settore are used by the Italian tax administration to calculate reference revenue levels for small businesses and provide a kind of cut-off level for tax audits. Recently new rules have been introduced in order to render the Studi di Settore more efficient in producing realistic estimates, with the aim of reducing the \"legalized evasion\"Â that might arise in case of a systematic downward bias. Voices of the involved categories, however, convinced the Government to partially step back. Building upon the standard firm's tax evasion model of Cowell [Cowell, F.A., 2004. Carrots and sticks in enforcement. In: Aaron, H.J., Slemrod, J. (Eds.), The Crisis in Tax Administration. The Brookings Institution, Washington DC, pp. 230-275] and the approach of Santoro [Santoro, A.C., 2006. Evasione delle societa di capitali: evidenze empiriche e proposte di policy. In: Brosio, G., Muraro, M. (Eds.), Il Finanziamento del Settore Pubblico. SIEP, Angeli, Milano, pp. 163-186] we show that, under given conditions, a stringency increase might backfire implying a larger overall tax evasion and a smaller tax revenue.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124132356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Success Chances in Argument Games: A Probabilistic Approach to Legal Disputes","authors":"Régis Riveret, A. Rotolo, G. Sartor, H. Prakken, B. Roth","doi":"10.2139/ssrn.1100672","DOIUrl":"https://doi.org/10.2139/ssrn.1100672","url":null,"abstract":"The outcome of a legal dispute, namely, the decision of its adjudicator, is uncertain, and both parties develop their strategies on the basis of their appreciation of the probability that the adjudicator will accept their arguments or the arguments of their adversary. Costs and gains have to be balanced in light of this uncertainty in order to identify the most convenient strategies. This paper provides a probabilistic approach embedded into an argumentation framework to capture this uncertainty and its use to determine the expected utility to engage in a legal dispute.","PeriodicalId":374378,"journal":{"name":"Law & Economics: Public Law (Topic)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125238468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}