Recent developments in regulation and tax administration in Australia inspired this article on
tax compliance and responsive regulation. This article analyzes the economics of crime and …

The federal tax gap-the gap each year between taxes due and taxes paid-is enormous. The
Internal Revenue Service (IRS) has estimated the gross tax gap at $345 billion for 2001, 1 …

In the past few years, we have seen the rise of a new model of production and consumption
of goods and services, often referred to as the" sharing economy." Fueled by startups such …

Regulators are increasingly turning to means other than law to influence citizen behavior.
This Essay compares three methods that have particularly captured the imagination of …

The “fraud triangle” is the preeminent framework for analyzing fraud in the accounting
literature. It is a theory of why some people commit fraud, developed out of studies of …

The United States (US) federal income tax requires taxpayers to self-report income on a tax
return, which provides an opportunity for cheating.'The Internal Revenue Service (IRS) …

COLUMBIA LAW REVIEW Page 1 COLUMBIA LAW REVIEW VOL. 115 JANUARY 2015 NO. 1
ARTICLE TIMING BRADY Miriam H. Baer* Criminal discovery reform has accelerated in …

The latest figures place the unauthorized immigrant population at about 12
million.'Meanwhile, the Department of Homeland Security (DHS) 2 boasts that it removed …

The most difficult tasks for firms involve forecasting, managing, and disclosing risks. In the
wake of the financial crisis, a serious examination of risk and risk management at publicly …

Tax compliance in the United States has long relied on information from centralized
intermediaries-the financial institutions, employers, and brokers that help ensure income is …