Choosing White-Collar Crime

Shover, Neal; Hochstetler, Andrew

doi:10.1017/cbo9780511803482

Cited by 84 publications

(108 citation statements)

References 144 publications

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“…Some of the accumulated research will be presented in the theory of convenience. Crime-as-choice theory, as suggested by Shover et al (2012) for whitecollar crime, has links to convenience theory.…”

Section: Offense Characteristicsmentioning

confidence: 99%

White-Collar Crime Research

Gottschalk

Gunnesdal²

2018

White-Collar Crime in the Shadow Economy

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One of the theoretical challenges facing scholars is to develop an accepted definition of white-collar crime. The main characteristic is that it is economic crime committed by a person of respectability and high social status in the course of an occupation. While Edwin Sutherland's concept of white-collar crime has enlightened sociologists, criminologists, and management researchers, the concept may have confused attorneys, judges and lawmakers. One reason for this confusion is that white-collar crime in Sutherland's research is both a crime committed by a specific type of person, and it is a specific type of crime. Later research has indicated, as applied in this book, that white-collar crime is no specific type of crime, it is only a crime committed by a specific type of person.

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Section: Offense Characteristicsmentioning

confidence: 99%

White-Collar Crime Research

Gottschalk

Gunnesdal²

2018

White-Collar Crime in the Shadow Economy

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“…Those decisions can be rational in terms of the situation in which they were made; however, when a decision is raised to a principal level it is interpreted and implemented through an imperfect communication structure (giving incomplete information about its meaning); the goal for the corporation (which is constituted of diverse competing sub-unitary goals) becomes unclear [2,21] and structured by relations of power and segmented moral experiences [22]. Ultimately, this can create a crime-facilitative culture which provides enticing opportunities for those inclined to take advantage [23][24][25].…”

Section: Explanation and Causationmentioning

confidence: 99%

The logic of agency or the logic of structure in the concept of white collar crime: a review

Alalehto

2017

Crime Law Soc Change

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Since 60s the white collar crime concept is divided in occupational crime versus corporate crime, exposing two different causal primacy: an agency logic and a structural logic. The logic of agency argues that corporate crime concept and the logic of structure is more or less useless for white collar crime research. The logic of structure argues that corporate crime has a validity in its own and describe a dimension of white collar criminality that the logic of agency doesn't reach. The validity of this two positions is discussed by four crucial issues: The status of juristic persona, explanatory value, mens rea and suffering by punishment. It ends up in a Soritie paradox to which a three valued formal logic by the Stoicists Chrysippus is applied. The conclusion is that the logic of agency has the primacy, and the concept of occupational crime should be the prime concept for white collar crime.This essay is a critical review of the two-part division of the concept of white collar crime (WCC) into the subcategories of occupational crime (OC) and corporate crime (CC) that has been the norm in the field of criminology since the 1960s. OC is taken to mean crime committed by self-interested individuals in their occupation against clients, customers, etc. and as employees against their employers, while CC is understood as crime committed by corporate officials in the larger interests of a corporation and as those offenses committed by the corporation itself against other organizations ([1]:188). Traditionally then, the two different causal primacies of agency logic and structural logic have been seen as underlying WCC [2]. Both OC and CC have been seen as legitimate subjects of research because they have been identified in several nations' jurisdictions with more or less specified sections of law.1 But from a criminological point of view this division of the WCC concept has been seriously questioned for both Crime Law Soc Change (2018) 69:385-399 https://doi

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“…La publicité donnée aux formes légales d'évitement de l'impôt (Weidenfeld, 2010) a incité l'administration à labelliser la déviance comme relevant essentiellement de l'optimisation (legal avoidance), catégorie nettement distinguée de la fraude (evasion) à laquelle ne renvoyaient que les manquements les moins sophistiqués (refus pur et simple de déclarer ou de payer l'impôt). Depuis les années 1980, les manuels consacrés à la délinquance en col blanc font une place à ce délit (Coleman, 1994), mais ils l'envisagent le plus souvent sous l'angle des motivations de ceux qui évitent l'impôt (Shover et Hochstetler, 2005 ;Simpson, 2002) ou des opportunités dont ils disposent pour minimiser leur contribution (Leroy, 2010). Les études sur la répression de la fraude privilégient le plus souvent ses liens avec le civisme fiscal : un angle d'approche récurrent consiste ainsi à se demander si la probabilité d'être sanctionné et la gravité de la peine encourue influent sur la propension à éviter l'impôt (Braithwaite, 1989 ;Klepper et Nagin, 1989 ;Murphy, 2008).…”

Section: Résumé De L'articleunclassified

La tolérance des juges à la fraude fiscale : un inconscient d’institution

Spire

Weidenfeld

2016

crimino

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Cette contribution vise à montrer que la régulation de la fraude fiscale par l’institution judiciaire traduit une tolérance, en partie inconsciente, des acteurs qui en sont chargés. Pour en analyser les mécanismes, on s’intéresse aux discours et aux pratiques des procureurs et des magistrats chargés d’assurer le suivi pénal des dossiers que leur transmet l’administration fiscale. Tous se disent convaincus de la nécessité de lutter contre cette forme de délinquance en col blanc, mais s’abstiennent d’utiliser tous les moyens dont ils disposent pour que la pénalisation de la fraude fiscale débouche sur des sanctions effectives. Il en découle une indulgence qui contraste avec la posture d’intransigeance adoptée par l’institution judiciaire dans d’autres domaines. Pour comprendre les ressorts de cette impunité fiscale, nous proposons une approche qui tient compte de la singularité de ce délit et du profil social de ceux qui le commettent, en considérant à la fois les contraintes institutionnelles qui s’imposent aux magistrats et les représentations qui les rendent acceptables.French criminal courts often deal leniently with tax fraud cases, but the individuals involved in handling such cases are not fully aware that this is the case. To analyze this collective institutional obliviousness, we look at the discourse and practice of prosecutors and judges working with tax fraud files passed on to them by the tax authorities. Although all these actors are convinced that the fight against this form of white-collar crime is necessary, they refrain from using all the means in their power to secure effective penalties. The result is an indulgent attitude that contrasts with the courts’ intransigence in other fields. In order to get a clearer view of the fiscal impunity that results, we propose an approach that takes into account the uniqueness of this crime and these criminals, keeping in mind the legal and symbolic constraints affecting judges.La presente contribución busca demostrar que la regulación del fraude fiscal realizada por la institución judicial refleja una tolerancia, en parte inconsciente, de los actores a cargo. Para analizar sus mecanismos, el interés se centra sobre el discurso y las prácticas de los procuradores y magistrados encargados de asegurar el seguimiento penal de los casos que la administración fiscal les confía. Estos actores dicen estar convencidos de la necesidad de luchar contra esta forma de delincuencia de cuello blanco, pero se abstienen de utilizar todos los medios disponibles para que la penalización del fraude fiscal se concrete en sanciones efectivas. Resulta de ello una indulgencia que contrasta con la postura de intransigencia adoptada por la institución judicial en otras áreas. Para entender los alcances de esta impunidad fiscal, proponemos un enfoque que tiene en cuenta la singularidad de este delito y el perfil social de aquellos que lo cometen, considerando a la vez las restricciones institucionales que se imponen a los magistrados y las representaciones que los vuelven aceptables

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Choosing White-Collar Crime

Cited by 84 publications

References 144 publications

White-Collar Crime Research

White-Collar Crime Research

The logic of agency or the logic of structure in the concept of white collar crime: a review

La tolérance des juges à la fraude fiscale : un inconscient d’institution

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