Add to ORKGThis article examines the use of electronic sales suppression systems focusing on the restaurant industry. Electronically facilitated tax fraud first garnered attention internationally with a wave of states in the U.S. beginning to criminalize the devices in 2011. A summary of existing state laws highlights what is prohibited in each state along with possible penalties for infractions. Further, utilizing 2015 industry forecasts from the National Restaurant Association, state-by-state projections of both under-reported register sales and corresponding sales taxes are provided. Finally, the implications of these developments and projections are discussed
No other New England state is as vulnerable to Zappers as is the State of Massachusetts. Zappers and...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
This article focuses on three questions of state sales’ tax: (1) What is the basic structure of ...
This article examines the use of electronic sales suppression systems focusing on the restaurant ind...
Sales transaction taxes are highly susceptible to technology fraud, which is an inevitable result of...
No other State is as vulnerable to Zappers as is the State of New Hampshire. Zappers and related sof...
The problem of sales suppression fraud is estimated to cost state and local governments $20 billion ...
Globally, consumption tax compliance (value added tax and retail sales tax) has gone digital – digit...
This article presents a new conceptual framework for research into tax fraud and law enforcement. In...
The explosive growth of electronic commerce raises serious questions about the viability of the curr...
The coming of the information age has profound implications for state taxation as it does for just a...
Electronic sales suppression (ESS) is a fraud that has been a (prominent) feature of the North Ameri...
The article focuses on the use of tax credits as an incentive to combat the sexual exploitation of c...
It is commonly accepted that state use taxes, most notably those that are due on Internet purchases,...
Federal intervention is necessary to grant states the authority to collect state sales and use tax f...
No other New England state is as vulnerable to Zappers as is the State of Massachusetts. Zappers and...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
This article focuses on three questions of state sales’ tax: (1) What is the basic structure of ...
This article examines the use of electronic sales suppression systems focusing on the restaurant ind...
Sales transaction taxes are highly susceptible to technology fraud, which is an inevitable result of...
No other State is as vulnerable to Zappers as is the State of New Hampshire. Zappers and related sof...
The problem of sales suppression fraud is estimated to cost state and local governments $20 billion ...
Globally, consumption tax compliance (value added tax and retail sales tax) has gone digital – digit...
This article presents a new conceptual framework for research into tax fraud and law enforcement. In...
The explosive growth of electronic commerce raises serious questions about the viability of the curr...
The coming of the information age has profound implications for state taxation as it does for just a...
Electronic sales suppression (ESS) is a fraud that has been a (prominent) feature of the North Ameri...
The article focuses on the use of tax credits as an incentive to combat the sexual exploitation of c...
It is commonly accepted that state use taxes, most notably those that are due on Internet purchases,...
Federal intervention is necessary to grant states the authority to collect state sales and use tax f...
No other New England state is as vulnerable to Zappers as is the State of Massachusetts. Zappers and...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
This article focuses on three questions of state sales’ tax: (1) What is the basic structure of ...