In major legal orders such as UK, the U.S., Germany, and France, bribers and recipients face equally severe criminal sanctions. In contrast, countries like China, Russia, and Japan treat the briber more mildly. Given these differences between symmetric and asymmetric punishment regimes for...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The U.S. Internal Revenue Service provides demographic data for researchers on a regular...

This paper presents the results of an empirical study of attitudes toward bribe taking in the largest economies on four continents – the USA, Brazil, Germany and China. The authors use the Human Beliefs and Values Survey data to examine several demographic variables, including gender, age,...

In major legal orders such as UK, the U.S., Germany, and France, bribers and recipients face equally severe criminal sanctions. In contrast, countries like China, Russia, and Japan treat the briber more mildly. Given these differences between symmetric and asymmetric punishment regimes for...

Leniency policies and asymmetric punishment are regarded as potentially powerful anticorruption tools, also in the light of their success in busting price-fixing cartels. It has been argued, however, that the introduction of these policies in China in 1997 has not helped fighting corruption....

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This paper evaluates fair labeling in the areas of criminalization and punishment in China. We consider the justice of criminal labeling from a comparative perspective by examining several core offenses and comparing how these offenses would be labeled and punished in China, the United States,...

China's fight against corruption appears to have reached a stalemate. The fluctuation in the number of corruption prosecution, which was a characteristic of the official statistics until the early 1990s, has virtually vanished. Instead, one sees flat lines. The stalemate is surprising given the...

It is a controversial issue as to how to assess the effectiveness of the Anti-Money Laundering (AML) regime on the global arena. Based upon around 9,000 questionnaires circulated to AML professionals and other related staffs at the branches of banking institutions and People’s Bank of China as...

The legislation on social insurance anti-fraud is becoming more and more necessary and urgent. This paper uses anti-fraud legislation and execution experiences from other countries as a reference for China. The legal principles of civil law, contract law, tax law and criminal law provide the...