Modelo de Riesgo Competitivo en los Senior Workers

Autora: Carolina Vera Journal: Revista Latinoamericana de Desarrollo Económico Resumen: La composición etaria del mercado laboral ha cambiado en las últimas décadas, generando un aumento significativo en los trabajadores mayores de 50 años. En este documento se analizan los patrones…

Shedding light inside the black box of implementation: Tax crimes as a predicate crime for money laundering

Authors: Lucia Rossel, Brigitte Unger & Joras Ferwerda Journal: Regulation & Governance Abstract: Even perfect transposition of EU Directives does not necessarily translate into homogeneous rules or application of rules across the European Union. Europeanization literature focused on the formal transposition…

Combating Fiscal Fraud and Empowering Regulators

Authors: Lucia Rossel, Brigitte Unger & Joras Ferwerda Publisher: Oxford University Press Abstract: This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider…