Les banques mutualistes sont-elles plus vertueuses ? Le cas de la fraude fiscale et du blanchiment

Rey Dang, L’Hocine Houanti and Éric Vernier

Revue d'économie financière, 2019, vol. N° 134, issue 2, 177-191

Abstract: Mutual banks have incorporated a relatively simple principle in their creation: coming together natural and legal persons who together guarantee the loans granted individually to members. But in the 1980-1990s, they decided to strongly expand and diversify their activities until becoming large universal and international banking groups, thus singling out the conventional banks and sometimes forgetting their primary missions and their purpose. However, they continue to invest in locally responsible projects. Also, the values and the mode of governance of the mutual banks should in principle make them more virtuous. What is it really about the very current problem of tax evasion and money laundering? The article explains how mutualist values and governance are supposed to guarantee responsible behavior in the face of the current problem of tax evasion and money laundering. It studies the place and behavior of mutual banks in financial and tax criminal practices. Classification JEL : G21, G28, K22, P13.

JEL-codes: G21 G28 K22 P13 (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=ECOFI_134_0177 (application/pdf)
http://www.cairn.info/revue-d-economie-financiere-2019-2-page-177.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:refaef:ecofi_134_0177

Access Statistics for this article

More articles in Revue d'économie financière from Association d'économie financière
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().