Summary of Tax Crimes for Tax Procedure Class
This past Tuesday, I was a guest lecturer at Jim Malone’s UVA Law Class on Tax Procedure. My subject was tax crimes. I circulated in advance a pdf summary of the topic here (which I have changed slightly as indicated in red). The summary is taken from the corresponding section of my Federal Tax Procedure Book Practitioner Edition but stripping out the footnotes and modifying the text as I thought appropriate). Readers of this blog can download the summary here. SSRN links to download either the Student or Practitioner Editions of the book are here.
New Billionaires 2022: Rihanna, Peter Jackson And 234 Others Join The Ranks This Year
In 1990s Berlin, an artist and a hacker invented a new way to see the world. Years later, they reunite to sue Google for patent infringement on it.
US brings foreign banks into intelligence-sharing fold FT. What could go wrong?
ICIJ reveals more than 800 Russians behind secret companies in landmark expansion of public offshore database
The Offshore Leaks Database spotlights vital new information on the covert financial activities of oligarchs, bankers and politicians as waves of Western sanctions target Putin loyalists.
- How multinationals avoid taxes in Africa and what should change (5 Apr 2022)
- The tax fraud gap – 2021 edition (31 Mar 2022)
- Tax Gap - State of Tax Administration 2022 (31 Mar 2022)
- What gets measured gets done? (31 Mar 2022)
- HMRC’s use of criminal prosecutions for tax fraud and other revenue crimes. A comparison with benefits fraud (31 Mar 2022)
- Starbucks pays just £5m UK corporation tax on £95m gross profit (30 Mar 2022)
- Tax haven firms double the number of Scottish properties they own (30 Mar 2022)
- Ditch the Global Minimum Tax Grab (30 Mar 2022)
- Biden targets America’s wealthiest with proposed minimum tax on billionaires (28 Mar 2022)
- Three times more spent chasing benefit fraud than on pursuing tax avoidance (24 Mar 2022)
- UK Chancellor's Spring Statement 2022 speech (23 Mar 2022)
- Office for Budget Responsibility: Economic and fiscal outlook March 2022(23 Mar 2022)
- McDonald’s ‘dodged tax’ while claiming £872m in Covid support (18 Mar 2022)
- UK is only major economy to put up taxes during cost-of-living crisis, research finds (17 Mar 2022)
- HMRC contacts just 0.4 per cent of UK crypto holders about tax rules (17 Mar 2022)
- Dirty Money: The western elite is preventing us from going after the assets of Russia’s hyper-rich (16 Mar 2022)
- Rishi Sunak accused of imposing £21bn ‘stealth tax’ on UK workers (16 Mar 2022)
- Rishi Sunak prepares big overhaul of UK corporate tax system (16 Mar 2022)
- From tax cuts to speed limits: How European governments are trying to are trying to cut fuel costs (16 Mar 2022)
- Oligarchs will hide wealth in UK’s offshore tax havens, government warned (13 Mar 2022)
- Raising standards in the tax advice market - HMRC’s review of powers to uphold its Standard for Agents (10 Mar 2022)
- UK’s vulnerability to corruption uncovered amid slow sanctions response(5 Mar 2022)
- How a network of enablers have helped Russia’s oligarchs hide their wealth abroad (2 Mar 2022)
Falling short on the GRE: Michael Weissman criticizes three recent papers on physics education research, finding major errors in methods leading to underestimation of the predictive power of Graduate Record Exams.Compared to what? Stephen Walker looks at an award-winning Review of Accounting Studies article that develops a measure, based on Benford’s law, to identify errors in financial statements, and shows that it does not measure up to simple and sensible alternatives.What’s free about free markets? Jan Ott argues that the Fraser economic freedom index ought not to include government size as a factor in the measurement. Ryan Murphy explains that the meaning of freedom used in the project is based on a conceptualization of freedom that is central to liberal civilization. Professor Ott replies.Misrepresenting Mises: Phillip W. Magness and Amelia Janaskie expose doings of Quinn Slobodian, Contemporary European History, and Cambridge University Press.A deep dive into deep roots: Does the ‘deep’ ancestry of a population correlate with aggregate outcomes in modern times? Jason Briggeman looks carefully at the data and methods of two ‘deep roots’ articles coauthored by Louis Putterman and disputes the claim that they teach us something.From Hume to Smith on the Common Law and English Liberty: Jacob Hall argues that Paul Sagar does less than justice to David Hume.Uncovering errors on measuring the underground economy: Manuel A. Gómez and Adrián Ríos-Blanco uncover problems in the Journal of Macroeconomics article “Measuring the Size of the Shadow Economy Using a Dynamic General Equilibrium Model with Trends”, by Mario Solis-Garcia and Yingtong Xie, who thank them for pointing them out, and who offer a revised procedure said to meet the goals of the original paper.Liberalism in Colombia across the centuries is documented by Sebastián Rodríguez and Gilberto Ramírez. The article extends the Classical Liberalism in Econ, by Country series to 22 articles. “Liberalism nevertheless continues to pulsate in Colombia. Its future is unwritten.”The inconsistency of “market failure”: Do you want the government to regulate markets with externalities, monopoly power, knowledge asymmetries, and products with false allure? Here is Ronald Coase’s 1974 essay “The Market for Goods and the Market for Ideas.”EJW thanks its referees and others who contribute to its mission.EJW Audio:
Call for papers:Commentaries on Smith/Hume scholarshipWho should get the Nobel Prize in economics, and why? EJW invites ‘journal watch’ submissions beyond Econ. EJW fosters open exchange. We welcome proposals and submissions of diverse viewpoints
“When my daughter asked why she couldn’t have an Alexa like her friends, I told her that it is because Alexa steals your dreams and sells them” ... more »