Kemsley, Deen; Kemsley, Sean A.; Morgan, Frank T. - In: Journal of Financial Crime 29 (2021) 2, pp. 589-602
Purpose: This paper aims to define the fundamental nexus between income tax evasion and money laundering. The G7 Financial Action Task Force (FATF) designates tax evasion as a predicate offense for money laundering. We determine whether this designation is complete from a conceptual standpoint,...