Behind the criminal economy: using UK tax fraud investigations to understand money laundering myths and models
To launder money is, by definition, to obfuscate and to hide, which makes it a notoriously difficult topic to study. Data access is another challenge contributing to the underdeveloped base. This paper presents an in-depth exploratory analysis of previously untapped data from the UK’s tax enforcemen...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Published: |
2022
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| In: |
Crime, law and social change
Year: 2022, Volume: 77, Issue: 4, Pages: 405-429 |
| Online Access: |
Presumably Free Access Volltext (lizenzpflichtig) |
| Journals Online & Print: | Drawer...
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| Check availability: | HBZ Gateway |
| Keywords: |
MARC
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| 245 | 1 | 0 | |a Behind the criminal economy: using UK tax fraud investigations to understand money laundering myths and models |c Rian Matanky‑Becker, Ella Cockbain |
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| 520 | |a To launder money is, by definition, to obfuscate and to hide, which makes it a notoriously difficult topic to study. Data access is another challenge contributing to the underdeveloped base. This paper presents an in-depth exploratory analysis of previously untapped data from the UK’s tax enforcement agency. We examine a sample of money laundering investigations (n = 31) over a three-year period, together involving 52 suspects. Against these cases, we test the applicability of the most widely used international model of money laundering: the three-stage model of placement, layering and integration (FATF, 2019). We also examine who was responsible for the offences and which laundering methods they used. A focus group with professionals helped us explore possible interpretations and implications of our findings. Overall, the results undermine the utility and validity of the ubiquitous three-stage model: it applied in under a third of cases. Cash couriers featured heavily and thus merit further attention, as do the cost-benefit decisions behind choosing between different money laundering methods. This study has relevance for academics, law enforcement, policy-makers and industry professionals alike. | ||
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