Does the perception of benefit fraud shape tax attitudes in Europe?

After the negative effect of the recent financial crisis on public finances in many countries, it is of a great interest to study attitudes towards taxation to identify effective policies to enhance public support for taxation and welfare programs. In this paper, we analyze empirically people’s attitudes towards taxation in European countries. In particular, we test whether the perception about benefit fraud may produce different effects on preferences over the size of the welfare state along the income distribution. Moreover, we test if contextual variables are relatively more relevant than individual characteristics in determining attitudes towards taxation. Using different data sources for many EU countries in 2008, we contrast those hypotheses taking advantage of multilevel techniques. Our results suggest that policies targeting the deterrence of benefit fraud such as higher penalties and more frequent benefit investigations, increase the high earners’ willingness to pay taxes and then the size of the welfare state. We also find that contextual characteristics explain a larger variance of attitudes toward taxation than individual characteristics, suggesting that the same policy for all UE countries might be not a good strategy.     

Credulity rather than general trust may increase vulnerability to fraud in older adults: a moderated mediation model

The present study aimed to clarify whether it is credulity or general trust that specifically affects vulnerability to fraud, as well as investigating the mediating role of susceptibility to persuasion and the moderating role of greed in this relationship. 254 Chinese older adults completed measures of credulity, general trust, susceptibility to persuasion, greed, and vulnerability to fraud. The results showed that credulity, but not general trust, was positively correlated with vulnerability to fraud, after controlling for demographic covariates. Susceptibility to persuasion partially mediated the effect of credulity on vulnerability to fraud. In addition, this mediating effect of susceptibility to persuasion was only significant in older adults with higher levels of greed. Our findings suggest that credulity, rather than general trust, is a risk factor in vulnerability to fraud among older adults, and may inform the development of supportive interventions to reduce this population’s risk of falling victim to fraud.     

Why are older adults victims of fraud? Current knowledge and prospects regarding older adults’ vulnerability to fraud

Older adults are disproportionately targeted by various kinds of fraud, which result in irreversible economic losses and great psychological distress. Over the past years, researchers have conducted systematic research on the prevalence, under-reporting, and research methods of fraud victimization in older adults. Research paradigms regarding fraud victimization among older adults have mainly included cognitive, emotion regulation and motivation, and comprehensive paradigms. Factors shown to influence fraud victimization among older adults include cognitive decline, emotional regulation and motivational changes, their overly trusting nature, psychological vulnerability, social isolation, risk-taking, and a lack of knowledge and information regarding fraud prevention. Based on a review of the literature, future research can benefit from constructing a comprehensive fraud victimization theory, improving research methods, extending existing research, exploring physiological mechanisms of elderly fraud, and strengthening prevention and intervention efforts.     

上市公司财务报告舞弊的三元素理论探析

进入90年代以来,上市公司财务报告舞弊行为愈演愈烈,如何消除此类"公害"成为困扰世界经济界的难题。文章分析了上市公司财务报告舞弊行为的三种元素,为识别舞弊行为提供了清晰、可行的思路。     

网络诈骗的立案困境与路径研究

网络空间的便捷性和开放性给人们带来了工具性和公共性价值,同时它的虚拟性和隐蔽性也带来了网络诈骗在内的一系列网络犯罪.网络诈骗是新兴科技在网络社会发展中出现的新问题,也是法学界面临的新课题.在网络时代,网络诈骗的表现形式和特征是什么,网络诈骗在立案方面的困境有哪些,网络诈骗立案的路径是什么,都需要我们进行深入研究.     

合同诈骗罪若干问题之司法判定

合同诈骗罪的主观方面必须具有非法占有目的,这是区分罪与非罪的界限。在司法实践中可运用司法推定的方法,考虑诸方面的因素加以正确认定。单位合同诈骗罪中共犯形态等有关问题的正确判定,以及对我国刑法第224条中的“其他方法”的理解和认定,都应综合考虑各方面因素。     

Replacement Cost Endorsement and Opportunistic Fraud in Automobile Insurance

Traditional insurance contracts do not offer protection against the replacement value of a vehicle. A replacement cost endorsement gives the opportunity to get a new vehicle in the case of a total theft or in the case of total destruction of the car in a road accident. This type of protection was introduced in Canada in the late 1980's. It is also offered in France and many insurers in the United States are going to move in that direction. We propose tests that separate moral hazard from adverse selection in the analysis of the effect of this additional protection on car theft. We show that holders of car insurance policies with a replacement cost endorsement have a higher probability of theft near the end of this additional protection (usually 24 months following the acquisition of a new car). Our tests indicate that this result is a form of ex post moral hazard or opportunistic insurance fraud.     

保险公司应对欺诈的诉讼研究

有效应对保险欺诈对保险公司具有重要价值,可以防止因欺诈识别错误而承受惜赔责难。通过对北京某人寿保险股份有限公司2005～2010年诉讼、和解的调研数据进行描述性统计和回归分析,结果发现:投保方索赔欺诈是个不争的事实,媒体关于保险公司败诉的报道夸大了保险公司惜赔程度,保险公司诉讼基本是理性行为。而且,城区投保方索赔欺诈,远甚于郊区县;与寿险相比,意外险、健康险更容易引发索赔欺诈;投保方比保险公司更愿意上诉。     

论金融诈骗罪中的死刑

我国刑法对于金融诈骗犯罪的立法经历了不适用死刑、有选择地适用死刑和保留但严格限制死刑三个阶段。在我国死刑的存在目前还是具有一定合理性的,但应逐渐限制并在将来废除死刑,这是刑法学者的共识。在金融诈骗罪的死刑问题上有废除论和保留论两种观点。对金融诈骗罪适用死刑,既不利于刑罚的报应功能的实现,也不能预防、减少金融诈骗犯罪的发生,因此,我国刑法应当取消金融诈骗罪的死刑规定。     

手机短信诈骗及治理对策

随着手机短信业务的发展,利用手机短信进行诈骗的现象也频繁发生。短信诈骗行为的泛滥,不仅严重侵犯了人们的财产权益,而且破坏了正常的社会经济秩序。为有效预防和遏制手机短信诈骗,应强化监管和打击,建立和完善手机号码实名制和储蓄实名制,加强宣传教育,多管齐下,进行综合治理。