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...
| 1. VerfasserIn: | |
|---|---|
| Beteiligte: | |
| Medienart: | Elektronisch Aufsatz |
| Sprache: | Englisch |
| Veröffentlicht: |
2022
|
| In: |
Crime, law and social change
Jahr: 2022, Band: 77, Heft: 4, Seiten: 405-429 |
| Online-Zugang: |
Volltext (lizenzpflichtig) |
| Journals Online & Print: | Lade...
|
| Verfügbarkeit prüfen: | HBZ Gateway |
| Schlagwörter: |
MARC
| LEADER | 00000caa a22000002c 4500 | ||
|---|---|---|---|
| 001 | 1824516290 | ||
| 003 | DE-627 | ||
| 005 | 20230822100911.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 221206s2022 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/s10611-021-09997-4 |2 doi | |
| 035 | |a (DE-627)1824516290 | ||
| 035 | |a (DE-599)KXP1824516290 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 2,1 |2 ssgn | ||
| 100 | 1 | |a Matanky-Becker, Rian |e VerfasserIn |4 aut | |
| 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 |
| 264 | 1 | |c 2022 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 500 | |a Literaturverzeichnis: Seite 427-429 | ||
| 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. | ||
| 650 | 0 | 7 | |0 (DE-588)4239585-9 |0 (DE-627)104870907 |0 (DE-576)210422718 |a Geldwäsche |2 gnd |
| 650 | 0 | 7 | |0 (DE-588)4043830-2 |0 (DE-627)104189177 |0 (DE-576)209057513 |a Organisiertes Verbrechen |2 gnd |
| 650 | 0 | 7 | |0 (DE-588)4057439-8 |0 (DE-627)106150952 |0 (DE-576)209122021 |a Steuerhinterziehung |2 gnd |
| 650 | 4 | |a Financial Crime | |
| 650 | 4 | |a Money Laundering | |
| 650 | 4 | |a Organised Crime | |
| 650 | 4 | |a Tax evasion | |
| 700 | 1 | |a Cockbain, Ella |e VerfasserIn |0 (DE-588)1059728451 |0 (DE-627)79905965X |0 (DE-576)378079174 |4 aut | |
| 773 | 0 | 8 | |i Enthalten in |t Crime, law and social change |d Getzville, NY : HeinOnline, 1991 |g 77(2022), 4, Seite 405-429 |h Online-Ressource |w (DE-627)320525325 |w (DE-600)2015096-9 |w (DE-576)252295854 |x 1573-0751 |7 nnas |
| 773 | 1 | 8 | |g volume:77 |g year:2022 |g number:4 |g pages:405-429 |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10611-021-09997-4 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 951 | |a AR | ||
| ELC | |a 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4225368866 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1824516290 | ||
| LOK | |0 005 20230822100911 | ||
| LOK | |0 008 221206||||||||||||||||ger||||||| | ||
| LOK | |0 040 |a DE-21-110 |c DE-627 |d DE-21-110 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-21-110 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 935 |a krzo | ||
| ORI | |a SA-MARC-krimdoka001.raw | ||