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Taxing Crime: A New Power to Control

  • Raymond Friel
  • Shane Kilcommins
Chapter

Abstract

This chapter deals with the taxation of criminal activities. In addition to tracing the development of the relevant jurisprudence across a number of jurisdictions, it examines the increasing regulation, and thus control, of criminal activity through the tax authorities as distinct from the police. In that way it reflects a general trend towards the ‘civil’ising of the criminal process. The traditional criminal process is now viewed as only a part of a wider spectrum of tools available to the state. These tools are geared towards controlling the criminal environment through regulation rather than correctional interventions.

Keywords

Taxation Crime 

Copyright information

© The Author(s) 2018

Authors and Affiliations

  • Raymond Friel
    • 1
  • Shane Kilcommins
    • 1
  1. 1.School of LawUniversity of LimerickLimerickIreland

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