to the fraud: Were the banks under financial strain when they underreported their LIBOR rates? To answer this question … gathered from 2004 to 2008 on the banks that were involved in the fraud (fraud banks) and matched with a control group of non-fraud … banks. The results from a logistic regression model found sufficient statistical evidence to support the claim that fraud …

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 …

model of individual decision-making concerning participation in fiscal crimes: that tax evasion and benefit fraud can be …