Open Access. Powered by Scholars. Published by Universities.®

Criminal Law Commons™

Open Access. Powered by Scholars. Published by Universities.®

Tax Law

Stuart Green

Keyword
Publication Year

Articles 1 - 2 of 2

Full-Text Articles in Criminal Law

Green__Tax Evasion As Crime.Docx, Stuart Green Dec 2016

Green__Tax Evasion As Crime.Docx, Stuart Green

Stuart Green

From the perspective of the criminal law, tax evasion is a baffling and anomalous offense. It deviates from the traditional paradigm of crime in that the harms it causes are highly diffuse, significant only in the aggregate, and hard to identify with any certainty. Tax evasion also differs from other offenses in terms of its incidence, which is probably higher than that of any other serious white collar crime. The laws concerning tax evasion are also enforced in a highly irregular and selective manner. Despite, or perhaps because of, such anomalies, tax evasion is a crime that has tended to …

Go to article

What Is Wrong With Tax Evasion?, Stuart Green Dec 2008

What Is Wrong With Tax Evasion?, Stuart Green

Stuart Green

This talk, originally delivered at a University of Houston symposium on tax crimes, asks why the norms that underlie our laws against tax evasion are so seemingly unstable. Ten reasons are offered: (1) tax evasion is difficult to distinguish from tax avoidance, (2) the conduct that underlies the crime of tax evasion is complex, (3) choate and inchoate liability are conflated, (4) a heightened mens rea of "willfulness" is required, (5) the level of enforcement is low, (6) enforcement practices are arbitrary and uneven, (7) criminal and civil violations are not clearly distinguished, (8) there is a sense that "everyone …

Go to article