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Criminal Entrepreneur -- Myth or Reality?

NCJ Number
126172
Author(s)
C Holmquist
Date Published
1990
Length
141 pages
Annotation
Economic crime can be prevented by actions against economic crime and by actions for improving business ethics.
Abstract
Case studies are presented for three instances of economic crime (tax evasion). These cases show different rationales underlying tax evasion activities, and it is argued that tax evasion prevention must allow for such differences in rationale. A study of more than 1,500 tax audits shows that small businesses are more often subject to tax audits than large companies are, and that the larger the company investigated, the higher the average amount of tax withheld tends to be. A questionnaire survey of heads of companies showed that the majority have had long experience of business, were middle-aged, and highly educated. A majority would prefer more clear ethical principles in business and emphasize that those principles must be formed within the business community. 39 tables (Author abstract modified)

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