Tax fraud and welfare fraud are both economic crimes that involve making false statements to a government department to achieve illegal financial gain from public funds. However, the offenders differ both in their incomes and in the motives often attributed to their actions, resulting in unequal and inconsistent sentencing rationales and decisions. The poor are portrayed as idle, feckless, and guilty, while taxpayers are viewed as victims of draconian governmental regulation. In addition, it is often argued that tax fraudsters pay both the taxes and the penalties, so that prosecution would be both gratuitous and counterproductive. Thus, few tax fraudsters are prosecuted. However, all welfare fraudsters are penniless by definition, but are not necessarily exempted from paying fines or court costs. The resulting injustices could be reduced by increasing the resources for the investigation and regulation of tax evasion and by recognizing that tax evasion, unlike social security fraud, is theoretically a deterrable crime because it is motivated by greed rather than need. Table and notes.