Comiskey noted, however, that this bad behavior hasn't been limited to unlicensed preparers and that 17 of the 57 "fraud coaches" were CPAs.

FORBES: Taxes

This has the virtue of distinguishing between countries that follow the rules and those that don't, enforcing good behavior with carrots and bad with sticks.

WSJ: Review & Outlook: Blame It on Berlin

But wouldn't forgiving more of Greece's debt be a reward for bad behavior?

WSJ: Greece Deserves Credit, but Debt's an Issue

He always wondered why his grandmother pounced on him when he joked about getting sent to Sing Sing for bad behavior, scolding him, "Don't you dare use those words in front of your grandfather!"

WSJ: When a Genealogy Hobby Digs Up Unwanted Secrets

After all, why should a company that didn't even exist at the time of the settlement be forced to pony up money for bad behavior in which it had played no part?

FORBES: Fact and Comment