stigma disutility increases with the number of non-disabled recipients. Tagging transfers according to disability … work due to either disability or distaste for work. Taxpayers have resentment against inactive benefit recipients because … characteristics decreases stigma. However, tagging is costly and imperfect. In this context, I show how the level of the per capita …

stigma disutility increases with the number of non-disabled recipients. Tagging transfers according to disability … work due to either disability or distaste for work. Taxpayers have resentment against inactive benefit recipients because … characteristics decreases stigma. However, tagging is costly and imperfect. In this context, I show how the level of the per capita …

There are two important problems in welfare benefit programs: the prevalence of welfare fraud, in which ineligible … coexistence of welfare fraud and incomplete take-up is unstable in the model of statistical discrimination view welfare stigma … the tax-payer resentment view welfare stigma suggested by Besley and Coate (1992). We find multiple stable equilibria in …

, and more and more frequently plagued by fraud and abuse. This article gathers together for the first time in one place all … of the publicly-available data related to law enforcement and regulatory enforcement of the Medicare Hospice Benefit. The … Medicare Hospice Benefit and its payment provisions, the history and statutory scheme of the False Claims Act and its …

We study fraud in the unemployment insurance (UI) system using a dataset of 35 million debit card transactions. We … verification systems between 2020 and 2021 to assess the effectiveness of screening for reducing fraud. Our findings suggest that … technologies. Our results indicate that identity screening may be an effective mechanism for mitigating fraud in the UI system and …

There are two important problems in welfare benefit programs: the prevalence of welfare fraud, in which ineligible … coexistence of welfare fraud and incomplete take-up is unstable in the model of statistical discrimination view welfare stigma … the tax-payer resentment view welfare stigma suggested by Besley and Coate (1992). We find multiple stable equilibria in …

organized VAT fraud. Whilst the tax authorities are fighting hard to stop this phenomenon, fraud has become an established … industry. In this article, the author analyses several measures to tackle VAT fraud …

on federal income taxation. Mr. Wallwork provides a novel look at the Tax Court's doctrine of preparer fraud, which … policy actually increases fraud in the name of preventing it …

evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …