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