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Money laundering and corruption : birds of a feather flock together
Barone, Raffaella; Masciandaro, Donato; Schneider, Friedrich - 2019
This paper is the first to analyse the three-way relationship among money laundering, anti-money-laundering efforts and corruption. On the one hand, if we assume that the goal of criminals involved in corruption is to minimize the probability of being detected, then corruption represents a...
Persistent link: https://www.econbiz.de/10012026444
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Does tax evasion affect economic crime?
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2018
crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …
Persistent link: https://www.econbiz.de/10011814715
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Money laundering as a financial sector crime : a new approach to measurement, with an application to Italy
Ardizzi, Guerino; Petraglia, Carmelo; Piacenza, Massimiliano - 2013
Anti-money laundering regulations have been centred on the "Know-Your-Customer" rule so far, overlooking the fact that criminal proceedings that need to be laundered are usually represented by cash. This is the first study which tries to provide an answer to the question of how much of cash...
Persistent link: https://www.econbiz.de/10009707557
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Tax evasion and economic crime : empirical evidence for Italy
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2015
affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …
Persistent link: https://www.econbiz.de/10011334238
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Whistle-blower protection : theory and experimental evidence
Mechtenberg, Lydia; Mühlheußer, Gerd; Roider, Andreas - 2017
Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …
Persistent link: https://www.econbiz.de/10011619649
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Punish one, teach a hundred : the sobering effect of punishment on the unpunished
D'Acunto, Francesco; Weber, Michael; Xie, Jin - 2019
Direct experience of a peer's punishment might make non-punished peers reassess the probability and consequences of facing punishment and hence induce a change in their behavior. We test this mechanism in a setting, China, in which we observe the reactions to the same peer's punishment by listed...
Persistent link: https://www.econbiz.de/10011973941
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Cybercrime on the ethereum blockchain
Hornuf, Lars; Momtaz, Paul; Nam, Rachel J.; Yuan, Ye - 2023
We propose a taxonomy of cybercrime on the Ethereum blockchain and examine how cybercrime impacts victims' risk-taking and returns. Our difference-in-differences analysis of a sample of victims and matched non-victims suggests that victims increase their long-term total risk-taking and earn...
Persistent link: https://www.econbiz.de/10014323138
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Withering academia?
Frey, Bruno S. - 2010
, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of "university … transformation predicted is expected to be fundamental. -- academia ; universities ; research ; rankings ; publications ; fraud …
Persistent link: https://www.econbiz.de/10008697845
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Hiding filthy lucre in plain sight : theory and identification of business-based money laundering
Maskus, Keith E.; Peri, Alessandro; Rubinchik-Pessach, Anna - 2021
Proceeds from illicit activities percolate into the legal economy through several channels. We exploit international regulations targeting money laundering via the financial sector to identify the flows of “dirty money” into legitimate establishments: business-based money laundering...
Persistent link: https://www.econbiz.de/10012507296
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Credence goods markets and the informational value of new media : a natural field experiment
Kerschbamer, Rudolf; Neururer, Daniel; Sutter, Matthias - 2019
Credence goods markets are characterized by pronounced informational asymmetries between consumers and expert sellers. As a consequence, consumers are often exploited and market efficiency is threatened. However, in the digital age, it has become easy and cheap for consumers to self-diagnose...
Persistent link: https://www.econbiz.de/10012120255