Sam Mapston Sam.Bourton@uwe.ac.uk
Senior Lecturer in Law
Corrupt corporations and the facilitation of tax crimes: A review of the United Kingdom's enforcement mechanisms
Bourton, Sam; Ryder, Nicholas
Authors
Nicholas Ryder Nicholas.Ryder@uwe.ac.uk
Professor in Law
Abstract
Financial crime is synonymous with the seminal work of Edwin H. Sutherland, which used the term “white-collar crime” in 1940. Sutherland defined the term as “a crime committed by a person of respectability and high social status in the course of his occupation.” He added that financial crime was committed by “merchant princes and captains of finance and industry” whilst working for a wide range of corporations. This interpretation has generated much debate in both the United States and the United Kingdom. Although these commentaries have focused on crimes committed by individuals, very few have considered financial crime committed by corporations. The common law provides that corporations are capable of committing certain offenses, and the rules have evolved to limit abuse of power by corporations, including breaches of criminal law. This article provides an original contribution by comparing and contrasting the United Kingdom’s approach to attributing criminal liability to corporations for bribery and for tax evasion.
Citation
Bourton, S., & Ryder, N. (in press). Corrupt corporations and the facilitation of tax crimes: A review of the United Kingdom's enforcement mechanisms. Law and Contemporary Problems, 101-134
Journal Article Type | Article |
---|---|
Acceptance Date | Jan 10, 2023 |
Deposit Date | Jan 12, 2023 |
Journal | Law and Contemporary Problems |
Print ISSN | 0023-9186 |
Electronic ISSN | 1945-2322 |
Publisher | Duke University Press |
Peer Reviewed | Peer Reviewed |
Pages | 101-134 |
Public URL | https://uwe-repository.worktribe.com/output/10334374 |
This file is under embargo due to copyright reasons.
Contact Sam.Bourton@uwe.ac.uk to request a copy for personal use.
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