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An appraisal of the Nigerian Corrupt Practices and Other Related Offences Act 2000 as an instrument against financial crimes

Chukwuemerie, Andrew I. - In: Journal of Financial Crime 10 (2003) 3, pp. 275-294

, pointing that conspiracy or attempt to commit corruption is now as culpable as the offence itself. Assesses how workable the …

Persistent link: https://www.econbiz.de/10014865240

Taxation determinants of fiscal corruption: evidence across countries

Richardson, Grant - In: Journal of Financial Crime 13 (2006) 3, pp. 323-338

Purpose – The purpose of the study is to investigate the extent to which taxation variables explain differences in … fiscal corruption (FISC) across countries. Design/methodology/approach – The study employs an empirical research design …. Originality/value – This represents one of the first empirical studies to systematically investigate the extent to which taxation …

Persistent link: https://www.econbiz.de/10014865348

The hiding of wealth: organised crime in Japan

Imai, Takeyoshi - In: Journal of Financial Crime 10 (2003) 1, pp. 63-68

Introduces the subject of asset concealment by remarking that hiding wealth derived from organised crime is common in East Asia, and can involve tax evasion, money laundering and bankruptcy. Reviews the amount of tax evasion in Japan, followed by recent statistics of money laundering offences...

Persistent link: https://www.econbiz.de/10014865214

Implications for financial intermediaries in attacking money laundering prevention through enhancing tax law enforcement

Neville, Peter - In: Journal of Financial Crime 10 (2003) 1, pp. 73-75

Focuses on Guernsey’s financial services industry as an example of a financial intermediary: this includes banks, fund managers, investment advisers, insurance brokers, companies and managers, and fiduciaries like company directors, company service providers and trustees. Describes the...

Persistent link: https://www.econbiz.de/10014865216

The USA PATRIOT Act: new adventures in American extraterritoriality

Preston, Ethan - In: Journal of Financial Crime 10 (2003) 2, pp. 104-116

Gives the background to the Act, whose Title III was meant in part to deal with financial secrecy jurisdictions. Reviews the antagonism of American courts towards financial secrecy when it interferes with domestic disclosure of documents, mentioning the Aerospatiale, Westinghouse and other legal...

Persistent link: https://www.econbiz.de/10014865221

Combating money laundering and smuggling in Colombia

Ospina‐Velasco, Jaime - In: Journal of Financial Crime 10 (2003) 2, pp. 153-156

Shows how far Colombia has come in achieving its aim of combating contraband, which is not only an illegal activity which reduces fiscal revenue and causes unemployment, but is also linked to money laundering; losses due to tax evasion can reach $1 billion per year. Outlines the strategies...

Persistent link: https://www.econbiz.de/10014865229

Micro‐ and macro‐economic effects: secreting assets to evade non‐business (private) obligations and responsibilities

Harshman, Ellen; Islam, Muhammed; Nelson, Camille A.; … - In: Journal of Financial Crime 10 (2003) 2, pp. 166-183

Investigates the effects on the family and society when an American business owner hides his wealth from creditors and family members, based on a case study where a non‐custodial father moved funds into highly secret jurisdictions to evade US tax, disappeared, and left his wife left liable for...

Persistent link: https://www.econbiz.de/10014865232

Taxing the untouchables who profit from organised crime

Lusty, David - In: Journal of Financial Crime 10 (2003) 3, pp. 209-228

Examines the use of taxation as an alternative means of bringing otherwise untouchable criminals to justice and putting … innovative use of taxation laws. Looks at the blind eye that the UK Inland Revenue has historically turned towards taxing illicit …

Persistent link: https://www.econbiz.de/10014865235

Corporate flight: moving “offshore” to avoid US taxes

Johnson, Jackie; Holub, Mark - In: Journal of Financial Crime 10 (2003) 3, pp. 246-254

characteristics are low taxation, little supervision of depositors, and secrecy of accounts. Points out that the term offshore is …

Persistent link: https://www.econbiz.de/10014865237

Whither or wither the European Union Savings Tax Directive? A case study in the political economy of taxation

Gilligan, George Peter - In: Journal of Financial Crime 11 (2004) 1, pp. 56-72

taxation within the EU emerged in 1996. Traces the EUSTD’s genesis and the reason for its inception: this was to minimise the …

Persistent link: https://www.econbiz.de/10014865259

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