This Article reviews the IRS's previous enforcement models, and considers how these have shifted in recent decades. The IRS has increasingly moved away from a purely punitive system towards one that focuses on customer service, the theory being that a procedurally fair system will increase...

Commerce, in its pre-industrial form, consisted overwhelmingly of one-to-one relationships. Throughout the latter half of the twentieth century, however, technological and political advances led to the outsourcing and offshoring of many of the activities necessary for the production of goods....

How economic sanctions are enforced undoubtedly has a major impact on whether they are successful. To shed light on the ways in which governments enforce their sanctions, we conduct an empirically-driven case study of how the lead agency for enforcing economic sanctions in the United States, the...

Maintaining strong cooperation in police and criminal justice matters after Brexit is a matter of priority for the EU and the UK. However, the departure of the country from the Union raises the question of whether current EU legislation in the field will still be able to apply to future EU-UK...

We exploit the landmark U.S. Supreme Court decision of Kokesh v. SEC [2017] as a unique identification strategy to investigate the value of securities law enforcement. The Kokesh decision was an unanticipated legal change that limits the SEC's ability to impose disgorgement—its most potent...

n this paper, we will present some of our findings from a study conducted on legislative measures related to the online infringement of intellectual property rights commissioned by the European Union Intellectual Property Office (EUIPO) on legislative measures related to online intellectual...

This article attempts to provide a definitive overview of the text, structure, history, and purpose of the Singapore Convention on Mediation (also known as the United Nations Convention on International Settlement Agreements Resulting from Mediation), a new multilateral treaty developed by the...

This study evaluated stakeholders' ranking of the factors that inhibit enforcement of annual audit rulings on government entities in Nigeria. Accountants, law enforcement agents and judicial officers constituted the research population. Two hundred population elements made-up the sample size....