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Keywords: United States
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Journal Articles
Institutional perspectives on tax evasion attitudes: a Japan–US comparison with insights from the covid-19 pandemic
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (4): 843–859.
Published: 07 April 2025
...Martha G. Suez-Sales; Katsuyoshi Okabe Purpose This study aims to use a neo-institutional framework to investigate the complexities of tax morale and its influence on tax evasion and compliance in Japan and the United States. It aims to advance theoretical understanding and contribute...
Includes: Supplementary data
Journal Articles
The implementation of the fraud exception rule: a comparative study
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2020) 27 (3): 977–993.
Published: 05 June 2020
...), the question arises as to whether this will be considered fraud in the context of letters of credit. My opinion is that it will not. United Kingdom United States Civil law Letters of credit Common law Fraud exception rule Fraud is one of the most common threats to international business...
