The Fraud Triangle and Tax Evasion - Leandra Lederman

Prof. Leandra Lederman will provide a comparative analysis of the transparency of tax rulings granted to multinational companies.

Abstract

The “fraud triangle” is the preeminent framework for analyzing fraud in the accounting literature. It is a theory of why some people commit fraud, developed out of studies of individuals, including inmates convicted of criminal trust violations. The three components of the fraud triangle are generally considered to be (1) an incentive or pressure (usually financial), (2) opportunity, and (3) rationalization. There is a separate, extensive legal literature on tax compliance and evasion. Yet the fraud triangle is largely absent from this legal literature, although tax evasion is a type of fraud. This article both examines the fraud triangle and analyzes how it—and its expanded version, the “fraud diamond”—can inform the legal literature on tax compliance. The article argues that the fraud triangle can provide a frame that brings together distinct tax compliance theories discussed in the legal literature, the traditional economic (deterrence) model and behavioral theories focusing on such things as social norms or tax morale.

About the speaker

Professor Leandra Lederman is the William W. Oliver Professor of Tax Lawand Director of the Tax Program at the Indiana University Maurer School of Law, where she teaches Federal Income Tax, Corporate Tax, Tax Procedure, and Tax Policy Colloquium. She spent Fall 2015 as a visiting professor at the University of Chicago Law School.  

You can find out more about Leandra and her research via her Indiana University Maurer School of Law profile

Registration

Click here to register for Leandra's talk.

Location details

Seminar Room 1.09,
School of Law
Liberty Building
University of Leeds
LS2 9JT

For sat navs, please use the postcode for Moorland Road, LS6 1AN. 

The Liberty Building can also be found on the campus map

All welcome. This is a free event, though registration is required.

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