Serious tax fraud and noncompliance: a review of evidence on the differential impact of criminal and noncriminal proceedings

Levi, Michael ORCID: https://orcid.org/0000-0003-2131-2882 2010. Serious tax fraud and noncompliance: a review of evidence on the differential impact of criminal and noncriminal proceedings. Criminology & Public Policy 9 (3) , pp. 493-513. 10.1111/j.1745-9133.2010.00645.x

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Abstract

This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large-scale evasion that are not dealt with as fraud. Although substantial research and theory have been developed on general tax evasion and compliance, their conclusions might not apply to large-scale intentional fraudsters. No scientifically defensible studies directly compared civil and criminal sanctions for tax fraud, although one U.S. study reported that significantly enhanced criminal sanctions have more effects than enhanced audit levels. Prosecution is public, whereas administrative penalties are confidential, and this fact encourages those caught to pay heavy penalties to avoid publicity, a criminal record, and imprisonment. Policy Implications. Although it has yet to be proven that prosecution has a greater or lesser impact on these offenders, increased prosecution might be justified for purposes of moral retribution as well as perceived social fairness.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Social Sciences (Includes Criminology and Education)
Subjects:	H Social Sciences > H Social Sciences (General)
Uncontrolled Keywords:	serious tax noncompliance; criminal penalties; civil penalties; fraud; white-collar crime; tax evasion; deterrence; shame
Additional Information:	Special Issue: The global economy, economic crisis, and white-collar crime
Publisher:	Wiley
ISSN:	1538-6473
Last Modified:	20 Oct 2022 08:25
URI:	https://orca.cardiff.ac.uk/id/eprint/28259

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