Money laundering, which is closely linked with tax evasion and informal trade, is facilitated by the poorly regulated financial institutions of "mafia nations". These nations make billions of dollars by laundering money and giving safe haven to drug dealers and corrupt politicians, allowing them...

Tax Violations can result in the application of penalties. The tax penalties find their basis in the DL July 10, 1982, n. 429. Of great importance is the Legislative Decree No 74 of 2000 which introduced new crime called "crimes relating to statement”. Among the crimes introduced by...

Financial and economic crime is not just a destructive element for the crimes in themselves but it also influences seriously the trust of participants on the market, the trust in the rule of law and its capacity to ensure economic and social order. In this article we are trying to present from a...

The term show trial surfaces frequently in discussions of the trial of Saddam Hussein, but the term's meaning is not clear. This Article proposes that show trial be defined by the presence of two essential elements: a heightened probability of the defendant's conviction, and a focus on the...

In November 2007 the U.S. House of Representatives passed H.R. 3996, which would have added new section 710 to the code. Section 710 would treat a partner's net income from a partnership as ordinary compensation income, if certain conditions are satisfied. Section 710 was aimed at partners who...

We examine the relationship between marijuana use and non-drug related crime using data on arrests from the Arrestee Drug Abuse Monitoring (ADAM) Program and Uniform Crime Reports. There is a positive association between self-reported use at the time of the offence and non-drug related violent,...

We present a simple model of the effects of hate crime legislation. It shows that even if the direct harm to victims of hate crime is the same as for other crimes, because of other differences in the effects it may still be optimal to exert more law-enforcement effort to deter or prevent hate...

How law is interpreted and enforced at a particular historical moment reflects contemporary social concerns and prejudices. This paper investigates the nature of criminal sentencing in mid-nineteenth-century Pennsylvania. It finds that extralegal factors, namely place of conviction and several...

Youth crime is widespread. To study the effect of market wages on youth crime, I analyze a time-allocation model in which consumers face parametric wages and diminishing marginal returns to crime. Under these assumptions, an individual who works will commit crime if the returns to the first hour...