RT Article
T1 Democratic Sentiment and Cyclical Markets in Vice
JF The British journal of criminology
VO 46
IS 6
SP 1110
OP 1127
A1 Braithwaite, Valerie A. 1951-
A1 Braithwaite, John 1951-
LA English
YR 2006
UL https://krimdok.uni-tuebingen.de/Record/1639317813
AB Aggressive tax planning is found to be a cyclical phenomenon in Australia and the United States. While people strongly disapprove of it, mass participation in aggressive tax planning occurs during cyclical upswings, probably at a level involving well over 100,000 Australians in illegal schemes during the late 1990s. We analyse these cycles as a market in the vice of tax scheme promotion that is countered by widespread virtuous sentiments in the democracy. Community attitudes to tax cheating are therefore not seen as the problem, but as crucial to its solution. There is a democratic demand for tax system integrity. This demand creates a market for honest tax advice professionalism. Sophisticated regulators can use these community attitudes as the crucial resource for flipping markets in vice to markets in virtue. Cycles occur because markets in virtue and vice dominate at different periods of history
K1 Wirtschaftskriminalität
K1 Steuerflucht
K1 Steuerbetrug
K1 Ethik
K1 Rechtsbewusstsein
DO 10.1093/bjc/azl071