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Leniency policies and illegal transactions
Buccirossi, Paolo; Spagnolo, Giancarlo - 2005 - First version: October 1999, Final version: September 8, 2005
We study the consequences of leniency - reduced legal sanctions for wrongdoers who spontaneously self-report to law enforcers - on sequential, bilateral, illegal transactions, such as corruption, manager-auditor collusion, or drug deals. It is known that leniency helps deterring illegal...
Persistent link: https://www.econbiz.de/10010366558
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The financial flows of transnational crime and tax fraud in OECD countries : what do we (not) know?
Schneider, Friedrich - In: Public finance review : PFR 41 (2013) 5, pp. 677-707
Persistent link: https://www.econbiz.de/10010235524
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Criminal law and economics
Garoupa, Nuno (contributor); De Geest, Gerrit (contributor) - 2009
Persistent link: https://www.econbiz.de/10003840786
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The morality of edge sorting and the indefatigability of resourceful evasion and avoidance gambits
Sanglard, Luiz Henrique de Lacerda; De Souza … - In: International journal of economics and accounting : IJEA 11 (2022) 2, pp. 164-181
Persistent link: https://www.econbiz.de/10013454253
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Tax evasion and social information : an experiment in Belgium, France, and the Netherlands
Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - In: International tax and public finance 22 (2015) 3, pp. 401-425
Persistent link: https://www.econbiz.de/10011303691
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The crime of tax evasion in transition economies
Katz, Barbara G.; Owen, Joel - 2011
Persistent link: https://www.econbiz.de/10009501180
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The crime of tax evasion in transition economies
Katz, Barbara G.; Owen, Joel - 2011
Persistent link: https://www.econbiz.de/10009501928
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Tax evasion and economic crime : empirical evidence for Italy
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2015
crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds …
Persistent link: https://www.econbiz.de/10011334238
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Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion
Chiarini, Bruno; Marzano, Elisabetta - 2016
can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any … frequency of violation at equilibrium. This result is misleading: payoffs are not independent and the crime game can not be … crime of tax evasion, where the dishonest taxpayers are rational agents, motivated by the comparison of payoffs, considering …
Persistent link: https://www.econbiz.de/10011544186
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Countering global oil theft : responses and solutions
Romsom, Etienne - 2022
revenue in 2019. Organized oil crime syndicates are often transnational and conduct theft and fraud professionally, exploiting …. The proceeds of oil theft often finance other organized crime, and it triggers violence against the community and in crime-on-crime …
Persistent link: https://www.econbiz.de/10013165046