By Rebecca Shea

Fraud across federal programs is a significant and persistent problem. Some of this fraud is perpetrated by private companies obscuring beneficial ownership information when they compete for government contracts or apply for federal benefits. OIGs conduct oversight through audits and investigations, which include issues related to beneficial ownership. GAO was asked to review how beneficial ownership information may aid OIGs in their fraud detection and response efforts. This report describes the types of federal program fraud associated with beneficial ownership information, provides OIGs’ perspectives on using the company registry, and assesses FinCEN’s actions to communicate with OIGs. GAO reviewed relevant laws and agency documentation, interviewed officials from FinCEN and the Council of the Inspectors General on Integrity and Efficiency (CIGIE), conducted a roundtable discussion with seven OIGs, and surveyed 72 OIGs to obtain their views on how the registry could affect their efforts to combat fraud. What GAO Recommends GAO recommends that FinCEN communicate with OIGs, via CIGIE, regarding OIGs’ company registry access and use. FinCEN had no comment on the recommendation

Washington, DC: U.S. Government Accountability Office, 2025. 68p.

By Karolina Kamra Kregert

The main purpose of the Swedish Crime Survey (SCS) is to study trends in self-reported exposure to crime, fear of crime, confidence in the criminal justice system and crime victims' contact with the criminal justice system in the Swedish population (16-84 years). The survey also aims to describe differences among population groups, such as differences between men and women or among different age groups. This chapter presents a selection of the indicators included in the report, to summarise the results and provide an overall picture of trends and patterns. Note that, in the context of the SCS, exposure to crime refers to events that occurred during the previous calendar year, meaning that SCS 2024 refers to exposure to crime in 2023. Fear of crime refer to perceptions over the past year, while unsafety and confidence in the criminal justice system refer to perceptions at the time the questionnaire was answered. Trends Exposure to sexual offences, threats and bicycle theft have decreased, while fraud has increased There is a decreasing trend in the proportion of the population who state that they have been exposed to sexual offences, threats and bicycle theft. Exposure to sexual offences has significantly decreased in this year's survey (3.8 % in 2023, compared to 4.7 % in 2022), and after a sharp increase in the period 2012-2017, has begun decreasing instead. The proportion of respondents having been exposed to threats has also decreased (7.4% in 2023, compared to 7.7% in 2022), with an evident decreasing trend since 2020. Before that, there was an increase between 2014 and 2019. Furthermore, the proportion of households exposed to bicycle theft has decreased for the fourth consecutive year. Both sales fraud and card and credit fraud have increased in this year's survey. For sales fraud, an increasing trend has been observed since the first measuring point (2016), with a significant increase in this year's survey (from 6.1%, in 2022, to 6.9%, in 2023). Card and credit fraud have increased in the last two years, having previously decreased in 2020 and 2021. In terms of exposure to robbery, there was a decreasing trend as of 2020, but in this year's survey the proportion is the same as the previous year. For assault, pickpocketing, online harassment, harassment, burglary and car theft, the proportion has remained stable over the last three to four years.

English summary of Brå report 2024:8

Stockholm: Swedish National Council on Crime Prevention, 2024. 30p.

By United Nations Office of Drugs and Crime - UNODC

Fraud has evolved significantly over the years, adapting to technological advancements and changes in society. It has become increasingly sophisticated, often using psychological manipulation, enabled by information and communications technologies (ICTs). The high volume and severity of fraud pose a significant risk to people, economies and prosperity worldwide, and have a negative impact on the public’s confidence in the rule of law. However, developing an accurate understanding of fraud presents several challenges. Victims often underreport fraud due to feelings of shame, self blame or embarrassment, as well as a lack of recognition that a crime has occurred. Moreover, a significant portion of fraud targets businesses, many of which choose not to report these crimes to avoid damaging their reputation. The anonymity and remoteness often associated with fraud perpetration conceal the identities of offenders from both victims and authorities, hindering efforts to assess underlying patterns, factors of vulnerability and associated risks. Furthermore, the dynamic nature of fraud — which is constantly being adapted to changes in legal, social, commercial and technological systems — means that new and innovative methods of the offence may go unnoticed within static official data. In many cases, domestic law enforcement entities do not have the capacity to investigate and uncover the offenders and the organized criminal groups behind the crime: international cooperation is required, suggesting the need to give greater prominence to fraud in the policy framework and legislation against organized crime.

The international community has recognized the worrying scale of fraud and the need for joint efforts in preventing and combating it. The General Assembly, in its resolution 78/229, reaffirmed the importance of the work of the United Nations Office on Drugs and Crime (UNODC) in the fulfilment of its mandate in crime prevention and criminal justice, including providing to Member States, upon request and as a matter of high priority, technical cooperation, advisory services and other forms of assistance, and coordinating with and complementing the work of all relevant and competent United Nations bodies and offices in respect to all forms of organized crime, including fraud. Nevertheless, the intersection between fraud and organized crime is not well understood and is further complicated by overlaps with other key areas, including cybercrime, white-collar crime, money-laundering and corruption. An understanding of organized fraud is necessary to inform the decisions of policymakers and other stakeholders and drive effective responses. The United Nations Convention against Transnational Organized Crime, the main global legally binding instrument to prevent and fight all forms and manifestations of transnational organized crime and protect the victims thereof, provides a framework to understand the nature of organized fraud and how the response to it can be integrated into the response to the different threats presented by transnational organized crime.

Scope of the issue paper

Fraud is an expansive category of crime. One of the greatest challenges to understanding it is its scope. It encompasses a range of criminal behaviours that are bound together by the common principle of dishonesty. The opportunities to employ dishonesty for the purposes of fraud span the full range of social, commercial, financial and technological settings, which can vary in different regions of the world. These opportunities are exploited by criminals from highly diverse backgrounds, ranging from professionals exploiting a legitimate corporate position to cybercriminals from within deprived communities. In this way, fraud is distinct from many other criminal categories that cover more discrete criminal behaviours occurring in specific settings (e.g. burglary). This diversity creates challenges in terms of developing a single, cohesive and comprehensive picture of fraud. The present issue paper covers fraud perpetrated by organized criminal groups (i.e. organized fraud). The role of organized crime can vary depending on the type of fraud, although, to a greater or lesser extent, it has a footprint in nearly all types of fraud. For the purposes of containing the scope of the issue paper, the following elements are not included:

• Other crimes in which fraud plays an enabling role, including the fraudulent use of identity to prevent a perpetrator from being traced, such as opening financial accounts to launder the proceeds of crime; fraudulent communications to enter into a relationship with a victim for the purpose of blackmailing or extorting money from them;1 and fraudulent job advertisements for recruiting and trafficking victims into forced labour and servitude.

• Fraud targeting the financial interests of the State (e.g. tax regimes), such as missing trader intra-community fraud (otherwise known as MTIC or VAT fraud); excise fraud, in which duties on imported products are not paid (e.g. fuel); public procurement fraud; and fraudulent applications for government grants and subsidies. The policy and response landscape for addressing these types of fraud can be distinct, being made up of various agencies and regulatory powers beyond law enforcement (e.g. the tax authority). The links between these types of fraud and organized crime are more well established in the literature.

The focus of the issue paper is organized fraud that targets individual members of the public or private institutions for the purposes of obtaining a financial or other material benefit.

Vienna: UNODC< 2024. 82p.

By Pamela B. Teaster; Erica Wood; Sally B. Hurme; E. Carlisle Shealy

This is the full report resulting from a four-part environmental scan of the issues of abuse by guardians and systemic guardianship abuse, requested in 2021 by the National Institute of Justice (NIJ), showing that more work and reform related to abuse and fraud by individual guardians and the guardianship system are required. The scan consisted of a literature review of research; a scan of the data landscape; a scan of legal, policy, and practice context; and considerations for data collection. This paper is the full report of the scan and its findings. On June 30, 2021, the U.S. Attorney General and the Secretary of the Department of Health and Human Services received a request for information from Senators Elizabeth Warren and Robert Casey about the roles of the Departments of Justice and Health and Human Services concerning the collection of data on adult guardianship — particularly data on abuse and fraud by guardians. Part 1 was an extensive literature review. Part 2 examined how states collect data on adult guardianship. Part 3 highlighted the difficulties in determining the number of adults with guardians as well as the prevalence of abuse by guardians. Building on this research, the authors recommended federal actions to help states detect and address abuse.

Unpublished report, 2022. 146p.

 By Vivian Miller

Peter Christian "Paddy" Barrie was a seasoned fraudster who transferred his horse doping and horse substitution skills from British to North American racetracks in the 1920s. His thoroughbred ringers were entered in elite races to guarantee winnings for syndicates and betting rings in the prohibition-era United States. This case study of a professional travelling criminal and the challenges he posed for the Pinkerton National Detective Agency in the early 1930s war on crime highlights both the importance of illegal betting to urban mobsters and the need for broader and more nuanced critiques of Depression-era organised crime activities and alliances.

Cambridge, UK: Journal of American Studies, 2021. 22p.

Yasemin Irvin‑Erickson1*

Abstract This study aims to provide an understanding of the nature, extent, and quality of the research evidence on identity fraud victimization in the US. Specifically, this article reviews, summarizes, and comments on the state of empirical research of identity fraud victimization in the US based on a narrative review of 52 published empirical studies. Studies included in this review suggest that the prevalence of identity fraud in the US has increased over the years and existing account frauds is the most prevalent type of identity fraud. There is a pressing need for more research on the prevalence of identity fraud victimization among minors, institutionalized individuals, and individuals from minority groups; long‑term prevalence of identity fraud victimization; and emerging forms of identity fraud such as synthetic identity fraud victimization. Studies included in this review further suggest that identity fraud risk factors vary based on the fraud type considered. Identity fraud victims can experience a variety of harms. Longitudinal studies following identity fraud victims are essential for reliably estimating the risk factors for identity fraud victimization and the impact of identity fraud victimization on individual victims. The research on services for identity fraud victims is limited and suggests the positive impact of trauma‑informed services for serious identity fraud victims. The overwhelming lack of research on the impact of programs and services for identity fraud victims necessitates more attention from scholars to study the impact of programs, interventions, and services for identity fraud victims on reporting of victimization, prevention of victimization, experiences of victims, and victim‑centered cost benefit analysis of services. Policy and practice implications of these findings are discussed.

Springer Open Access. : 10 February 2024. Crime Science. Volume 13, article number 3, (2024). 26p.

By Danni Zhang, Regina Frei, P.K. Senyo, Steffen Bayer, Enrico Gerding, Gary Wills and Adrian Beck

The growth of online retailing has exceeded expectations over the last few years. This has resulted in high product return rates, which retailers are struggling with due to complex and costly returns processing, logistics, and financial implications. Additionally, online returns come with increased opportunities for returns fraud. During the pandemic, new types of returns fraud have emerged and returns fraud rates have increased across all channels. Based on a series of semi-structured interviews with retailers and retail experts, we investigate factors that enable fraudulent returns from consumers' and retailers’ perspectives and outline strategies for retailers to combat product returns fraud in a multichannel environment, leading to a framework for retail fraud. We contribute critical insights to research and practices on understanding and addressing a growing problem that has economic, social and environmental implications.

Journal of retailing and consumer services, Vol.70, 2023. 103145

By The National Retail Federation

Retail crime, violence and theft continue to impact the retail industry at unprecedented levels. The effects of these criminal acts are not isolated to large national brands or large metropolitan cities. Daily media reports show that no business is immune, and these issues touch retailers of all segments, sizes and locations across the United States. The National Retail Federation’s National Retail Security Survey, now in its 32nd year, surveys loss prevention (LP) and asset protection (AP) professionals throughout the retail industry to capture data about risks, threats and vulnerabilities from the previous fiscal year, as well their forward-looking priorities. The study also asks about retailers’ loss prevention and asset protection programs. For the second year in a row, the study was conducted in partnership with the Loss Prevention Research Council. Shrink or shrinkage is the measurement of losses calculated by a retailer during a specific period of time, categorized across various means of retail loss. This year’s study found that the average shrink rate in FY 2022 increased to 1.6%, up from 1.4% in FY 2021 and in line with shrink rates seen in 2020 and 2019. When taken as a percentage of total retail sales in 2022, that shrink represents $112.1 billion in losses, up from $93.9 billion in 2021. While retail shrink encompasses many types of loss, it is primarily driven by theft, including organized retail crime (ORC). Theft – both internal and external – accounts for nearly two-thirds (65%) of retailers’ shrink. However, for some sectors, theft can represent more than 70% of overall shrink. While theft has an undeniable impact on retailer margins and profitability, retailers are highly concerned about the heightened levels of violence and threat of violence associated with theft and crime. Retailers’ top priority remains providing a safe workplace for associates and a safe shopping experience for customers. Eighty-eight percent of retailers report that shoplifters (overall) are somewhat more or much more aggressive and violent compared with one year ago. And those that specifically track the number of violent shoplifting incidents reported that they saw their number of shoplifting events involving violence increase by over one-third (35%) on average.  ORC, which is one of many types of retail theft, is another area where retailers are seeing higher levels of violence. Last year, 81% of respondents reported that ORC offenders had grown more violent. Compounding that this year, more than two-thirds (67%) of respondents said that they were seeing even more violence and aggression from ORC perpetrators compared with a year ago. Of course, not all crime occurs in person; retailers also reported increases in areas such as ecommerce fraud or phone scams to solicit gift cards or cash. While less common, sizeable minorities reported increases in delivery fraud; stolen goods being sold on third-party sites; return fraud; and loyalty fraud and abuse. As a result of this increasingly alarming crime landscape, retailers continue to make investments in personnel, budgets, technology and other resources to prevent theft and fraud. They also are partnering with law enforcement at federal, state and local levels. Despite these ongoing efforts, many retailers have been forced to take more drastic action, including reducing operating hours in some locations (45%), reducing/altering the availability of products in stores (30%), or even closing some locations (28%). In 2022, NRF successfully advocated Congress to pass the bipartisan INFORM Consumers Act as part of the omnibus spending package, which was signed into law in January 2023. Now in effect, the measure will help bring transparency to online marketplaces by requiring them to verify the identities of high-volume third-party sellers. Doing so will help curb the fencing of stolen merchandise and address the sale of counterfeit goods. Market transparency alone will not stop ORC, which is why NRF strongly supports the Combating Organized Retail Crime Act (H.R. 895/S. 140). The bipartisan legislation has been introduced in both the House and Senate and continues to gain co-sponsors. In addition to efforts in Congress, NRF has worked closely with federal agencies, state lawmakers, local law enforcement and news media across the country to draw attention to ORC. The effort has been successful, with at least 34 states passing ORC laws, as NRF continues to urge additional states to update the definition of ORC and adopt sufficient criminal penalties. 

Washington, DC: National Retail Federation, 2023. 24p  

By Shane D. Johnson and  Manja Nikolovska

Objectives Routine activity theory suggests that levels of crime are affected by peoples’ activity patterns. Here, we examine if, through their impact on people’s on- and off-line activities, COVID-19 restriction affected fraud committed on- and off-line during the pandemic. Our expectation was that levels of online offending would closely follow changes to mobility and online activity—with crime increasing as restrictions were imposed (and online activity increased) and declining as they were relaxed. For doorstep fraud, which has a different opportunity structure, our expectation was that the reverse would be true. Method COVID-19 restrictions systematically disrupted people’s activity patterns, creating quasi-experimental conditions well-suited to testing the effects of “interventions” on crime. We exploit those conditions using ARIMA time series models and UK data for online shopping fraud, hacking, doorstep fraud, online sales, and mobility to test hypotheses. Doorstep fraud is modelled as a non-equivalent dependent variable, allowing us to test whether findings were selective and in line with theoretical expectations. Results After controlling for other factors, levels of crime committed online were positively associated with monthly variation in online activities and negatively associated with monthly variation in mobility. In contrast, and as expected, monthly variation in doorstep fraud was positively associated with changes in mobility. Conclusions We find evidence consistent with routine activity theory, suggesting that disruptions to people’s daily activity patterns afect levels of crime committed both on- and off-line. The theoretical implications of the findings, and the need to develop a better evidence base about what works to reduce online crime, are discussed. 

Journal of Quantitative Criminology, 2022.

By Amber Evans, Strategy & Insight Manager | Fernanda Reynoso-Serna, Analyst | Freya Smith, Analyst | Dr Ellie Brown, Head of Strategy | Sophie Davis

Most people are more worried about being affected by online fraud than other crimes, such as knife crime, burglary and sexual offences, according to a new large-scale survey – which also highlights the emotional impact of being an online fraud victim. The research, funded by the Dawes Trust, was based on a nationally representative sample of over 3,313 adults across England and Wales as part of a survey conducted by data organisation WALR. The vast majority of those polled, 92%, said online fraud was a very big or quite big problem in the UK. When asked what crimes they were most worried about being affected by, 55% said online fraud, 44% burglary and 47% knife crime. The poll also found that younger people (aged 18-34) were most likely to be affected by online fraud, with 32% reporting having been a victim in the last twelve months compared to 16% of over-35s. However, half of those questioned believed the elderly were most at risk. Of those who had been victims of online fraud: 20% said their physical health had suffered, 32% reported a psychological impact, 42% were affected financially, 47% experienced an emotional impact, including feeling embarrassed, angry or ashamed. 23% of all victims said they had experienced anxiety, 12% experienced disturbed sleep and 11% experienced depression as a result of the online fraud. The survey also shows that just over half of victims reported the fraud to either the police or Action Fraud. Victims were more likely to contact their bank (41%) than to go to the police (32%) or Action Fraud (28%), the UK’s national fraud reporting centre.

London: Crest Advisory, 2023. 32p.

By Michael Levi and Russell G Smith

This report seeks to draw out the common characteristics of frauds associated with pandemics, and to identify any risks unique to pandemics and financial crises, beginning with the Spanish flu pandemic of 1918, as the closest to COVID-19 in the modern era. It summarises the general influence of the internet or remote intrusions on contemporary frauds and allied corporate/ organised crimes against individuals, businesses and government, using plausibly reliable data from Australia and the United Kingdom as indicative of more general trends. The report identifies some novel crime types and methodologies arising during the COVID-19 pandemic of 2020 that were not seen in previous pandemics. These changes may result from public health measures taken in response to COVID-19, the current state of technologies and the activities of law enforcement and regulatory guardians. The report notes that many frauds occur whatever the state of the economy, but that some specific frauds occur during pandemics, especially online fraud. Similarly, some previously occurring frauds are revealed by economic crises, while frauds arising from and causing insolvencies are stimulated by economic crises. The report concludes with a discussion of the policy implications for prevention, resilience and for private and public policing and criminal justice in Australia. It stresses the need for plans for future pandemics and economic crises to include provisions for better early monitoring and control of fraud and procurement corruption. Research Report no. 19.

Canberra: Australian Institute of Criminology, 2021. 74p.

By Marianne Junger*, Victoria Wang, Marleen Schlömer

This study analyses 300 cases of fraudulent activities against Dutch businesses, 100 from each of the following three categories: CEO-fraud, fraudulent contract, and ghost invoice. We examine crime scripts, key characteristics of targeted businesses, and the relationship between input criminal effort and output financial benefit. Results indicate that whilst all CEO-frauds are conducted online, most of the fraudulent contracts and ghost invoices are undertaken via offline means. Both Routine Activity Theory and Rational Choice Model are evidenced-fraudsters clearly take the business size and seasonality into account, and the input criminal effort and output criminal benefit are positively correlated. Having vigilant employees is evidenced as the most effective way of fraud prevention, both online and offline.

Crime Science 9(1): 1–15. 2020.

By: Catherine Emami, Russell G Smith and Penny Jorna

Online fraud includes dating or romance scams, deceptive sales of products and services, dishonest investment schemes, lottery or inheritance scams, working from home scams or lottery fraud involving false prize draws or sweepstakes. These frauds are costly not only in their financial impact on business and government, but also because of the detrimental impact they have on victims. To gain a better understanding of online consumer fraud, the Australian Institute of Criminology worked with the Australian Competition and Consumer Commission to compare a matched sample of victims and non-victims. This study aimed to identify and quantify the factors that make some individuals more vulnerable to consumer fraud than others. It was found that greater familiarity with online activities resulted in a reduced likelihood of victimization and that victims were more likely to have used money wire transfers and electronic funds transfers to send money in response to scam invitations than other forms of payment. These findings support the development of targeted awareness-raising campaigns focusing on the online behaviour most likely to lead to fraud victimization. It offers policymakers and consumer affairs organisations opportunities to better target fraud prevention and education initiatives.

Research Report no. 16. Canberra: Australian Institute of Criminology, 2019. 98p.

By Benoit Leclerc and Elena Morgenthaler

The rise of the internet or, more specifically, of services offered and conducted online has led to a dramatic rise in frauds and scams. This study is a systematic review of the literature on the use of crime script analysis in the field of fraud facilitated by the internet to identify stages of the crime commission process across different forms of fraud and examine ways to disrupt those crimes. The scripts for different forms of fraud shared three common elements: communicating with the victim, recruiting enablers, and using money mules. These common elements suggest possible prevention measures. Future applications of crime scripts in the field of fraud and financial crime more broadly are discussed.

Trends & issues in crime and criminal justice no. 680.

Canberra: Australian Institute of Criminology. 2023. 28p.

By: Christopher k. Huhn

From the thesis: "This thesis addresses the problems of rapidly rising cyber-enabled fraud and concomitant money laundering by focusing on romance scam victims who evolve into willing partners in money laundering schemes, known as 'witting money mules.' This thesis explores how and why individuals become money mules after victimization in online romance scams. The thesis employs a grounded theory approach and investigates data from over 134,000 historical text messages between three offenders and 22 victims, as well as three participant interviews with romance scam victims. The data resulted in a grounded theory that a romantically lonely victim who persistently engages online with an offender that strategically repeats scheme-relevant premises in the guise of a romantic partner can result in the victim acceding to the offender's exploitative requests and the eventual decision to co-offend. This theory also explains how a person can simultaneously be a victim and offender and why they would intentionally choose to help the romance scammer launder money. The literature and data similarly support a suggested definition for 'grooming' in the context of romance scams. As a whole, this thesis provides insight into romance scams and money mules as a strategic pivot point that, if disrupted, can simultaneously impact a criminal organization's ability to profit from romance scams and launder the proceeds of cyber-enabled fraud."

Monterey, CA: Naval Postgraduate School (U.S.). Center for Homeland Defense and Security, 2023. 182p.

By Fernando Forattini

This brief brief article intends to to demonstrate some of the problems with the main theories on corruption and introduce the reader to the new field of Anthropology of Corruption, a type of of research that tries to understand one of the most pressing issues nowadays through a nonbinary point of view, but trying to to understand the root of of corruption, and its its multifaceted characteristic, especially through its cultural aspect; and why it is, contemporarily, the most it is, the most effective political-economic political-economic discourse discourse – - most most at at the the times used in a populistic fashion, at the the expense of of democratic institutions. Therefore, we we will will briefly analyze the three main theoretical strands on corruption and point at some of its faults; then indicate to the reader what are the main goals Anthropology of Corruption, and what questions it seeks to answer; of and, and, finally, the the political impact that corruption discourses have on society, and its perils when on its instrumentalized in populistic discourses.

Academia Letters, Article 2245.. 2024

By Ata Hoodashtian

This study about Corruption Corruption is is not not based on on a a specific specific juridical juridical or or economic economic approach. Corruption can also be be considered as as a a moral moral and and philosophical philosophical issue. The emphasise here is is given to to a a political and philosophical approach with a focus on the last and the most important a on evolutions of Western Societies: the decline of the State and the decline of values. of the State and the decline of values.

Writers and scholars, whom I used as references for this paper, have been studying each of these I as of evolutions for for the the last 20 20 years in in the the West. Globalization is is an an important fact related to to these problems. But how and why? Sociologists and philosophers have been focusing on these issues to study the social and political crisis. To understand what corruption is, is, we we will need to understand to the the function and nature of of the the structural crisis of of Western societies at at the the level of Institutions and of and values. But, how would corruption be related to these facts? These are the questions developed in this paper.

By Richard Walton, Sophia Falkner and Benjamin Barnard

Research by Policy Exchange finds that fraud and error during the COVID-19 crisis will cost the UK Government in the region of £4.6 billion. The lower bound for the cost of fraud in this crisis is £1.3 billion and the upper bound is £7.9 billion, in light of total projected expenditure of £154.3 billion by the Government (excluding additional expenditure announced in the 8th July 2020 Economic Update). The true value may be closer to the upper bound, due to the higher than usual levels of fraud that normally accompany disaster management.

London: Policy Exchange, 2020. 78p.

By Fawzi Banao, Bertrand Laporte

The actions of terrorist groups destabilize border states and economies. The presence of mining activities, such as gold extraction, favors the illicit export of this ore to finance terrorist groups. Using COMTRADE data, we estimate gold customs fraud with mirror analysis (gold export missing) for 50 African countries between 2000 and 2019. We use ordinary least squares, two-stage least squares, generalized method of moments, and local impulse strategy in our empirical strategies to estimate the impact of terrorism on gold customs fraud. Our results suggest that states affected by terrorism must pay more attention to the trafficking of gold, as this is a valued mineral for terrorist groups. The response to conflict with terrorist groups cannot be solely military. The State must necessarily get the various state services to work together, particularly the army, the police, and customs. The institutionalization of this cooperation remains a real challenge for these states. Regarding customs administration efficiency, data analysis is at the core of customs modernization programs. Only internal and external trade data have been used in risk management systems. Cooperation with the armed forces must allow the acquisition of tools and skills to analyze other data sources, such as satellite data. Customs could then carry out all of its missions at the borders: collecting duties and taxes but also protecting the local/border economy and cutting off the funding sources for terrorist groups.

Clermont-Ferrand, France Centre d’Études et de Recherches sur le Développement International, 2022. 27p.

by Suzana Sawyer

In 2011, an Ecuadorian court issued the world’s largest environmental contamination liability: a $9.5 billion judgment against Chevron. Within years, a US federal court and an international tribunal determined that the Ecuadorian judgment had been procured through fraud and was unenforceable. In The Small Matter of Suing Chevron Suzana Sawyer delves into this legal trilogy to explore how distinct legal truths were relationally composed of, with, and through crude oil. In Sawyer’s analysis, chemistry proves crucial. Analytically, it affords a grammar for appreciating how molecular, technical, and legal agencies catalyzed distinct jurisdictional renderings. Empirically, the chemistry of hydrocarbons (its complexity, unfathomability, and misattribution) significantly shaped competing judicial determinations. Ultimately, chemical, scientific, contractual, and litigating techniques precipitated this legal saga’s metamorphic transformation, transmuting a contamination claim into an environmental liability, then a racketeering scheme, and then a breach of treaty. Holding the paradoxes of complicity in suspension, Sawyer deftly demonstrates how crude matters, technoscience, and liberal legality configure how risk and reward, deprivation and disavowal, suffering and surfeit become legally and unevenly distributed.

Durham, NC; London: Duke University Press, 2022. 416p.