Tax and the proceeds of crime: a new approach to tainted finance?

Michelle Gallant

Journal of Money Laundering Control, 2013, vol. 16, issue 2, 119-125

Abstract: Purpose - The purpose of this paper is to investigate latter‐day statutory initiatives imposing taxes on earnings tainted by crime. Design/methodology/approach - Case‐law analysis of taxation in the context of criminal activity. Findings - The taxation of tainted finance holds some promise for attacking criminal resources though it is not a new strategy. Research limitations/implications - The findings are preliminary and limited chiefly to Canadian and UK law. Originality/value - The paper considers the tax dimension of contemporary debates on criminal finance.

Keywords: Taxation; Tax; Proceeds of crime; Global; Civil forfeiture; Legislation; Case law; Crime (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jmlcpp:13685201311318476

DOI: 10.1108/13685201311318476

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