Professor Lederman in Graz

On May 14, Leandra Lederman, the William W. Oliver Professor of Tax Law and Director of the Tax Program at the Indiana University Maurer School of Law (US) presented a preliminary draft of her paper “The Fraud Triangle and Tax Evasion” (Link to SSRN) at the University of Graz. Professor Lederman uses the fraud triangle as a lens to look at tax evasion and argues that it can provide a framework connecting deterrence and behavioral theories of tax compliance. Numerous faculty members and students of the law as well as the business and economics faculties attended the talk to discuss the “fraud triangle” and related issues pertaining to both Austrian and US tax law. Deliberations continued all throughout lunch held at the Department of Tax and Fiscal Law, until Professor Lederman had to take her flight back to Luxembourg, where she is currently doing research as a Fulbright Scholar.