A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule |
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Authors: | Vladimir Nikolajevich Boguslavskiy |
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Affiliation: | (1) School of Law, University of Leeds, Leeds LS2 9JT, Leeds, UK |
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Abstract: | This paper reviews the existing literature on consumer credit reporting, the most extensively used instrument to overcome information asymmetry and adverse selection problems in credit markets. Despite the copious literature in economics and some research in regulatory policy, the legal community has paid almost no attention to the legal framework of consumer credit information systems, specially within the context of the European Union. Studies on the topic, however, seem particularly relevant in view of the establishment of a single market for consumer credit. This article ultimately calls for further legal research to address consumer protection concerns and inform future legislation. |
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Keywords: | Consumer credit reporting Review of the literature Legal framework |
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