Research Handbook on Money Laundering

Unger, Brigitte; Linde, Daan van der

doi:10.4337/9780857934000

Cited by 25 publications

(9 citation statements)

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“…In addition, self-laundering prosecutions may not be possible in some jurisdictions due to difficulties with predicate offence definitions [2,80]. Within the UK, although it is possible to prosecute self-laundering as a standalone offence it was apparent from our respondents that rather than do this, prosecutors would prefer to gather enough evidence to pursue, in addition, the predicate offence.…”

Section: Sophistication -Criminal Knowledgementioning

confidence: 99%

“…Further, the diligent public servant should also ensure that any proposed new legal measures imposing a cost to society should always be balanced against the benefits 1 that will accrue [1]. Money laundering is seen as posing an international global threat, 2 particularly amongst policy makers, facilitating serious and organised crime and undermining the integrity of the financial system 3 [see also 2,3,4,5,6]. This 'threat' imagery has been discussed by academics [see for example, 7,8] particularly with respect to a potential negative impact on the economic wellbeing of the economy.…”

Section: Introductionmentioning

confidence: 99%

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Prevention of money laundering and the role of asset recovery

Sittlington

Harvey

2018

Crime Law Soc Change

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The purpose of this paper is to examine the increasing emphasis of the UK anti-money laundering (AML) legislative framework, on the financial arrangements of criminals. Our qualitative study engaged key stakeholders from the AML environment through a series of focus groups. This included law enforcement; accountants; prosecutors; bankers and, importantly, ex-offenders. We argue that the inclusion of the views of a traditionally hard to reach group of ex-offenders, adds significantly to knowledge and understanding about effectiveness of AML. The research findings suggest that, at first glance, the focus on asset recovery has been successful. However, our respondents shared with us areas of tension and inconsistencies in application of the law, in particular between police and the courts. For example, whether it was better to prosecute the predicate offence separately or in addition to the offence of money laundering; or whether to pursue criminal or civil recovery. We further find that criminals have been able to use their knowledge to circumvent the system, suggesting that greater effort is needed to promote cooperation, rather than competition, in successfully detecting and prosecuting offenders.

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Section: Sophistication -Criminal Knowledgementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Prevention of money laundering and the role of asset recovery

Sittlington

Harvey

2018

Crime Law Soc Change

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“…However, money laundering is clearly and mainly a criminal activity, and it seems unlikely that, say, the appeal to social norms or the provision of services will have any impact of reducing its use. As with ATPs, the main policy tool for government must again utilize government power via its power (or its enforcement paradigm), as suggested by many of the papers in Unger and van der Linde (2015), even while also requiring international cooperation between national governments, intermediaries, and private agents.…”

Section: Expanding the Analysis (3): Adding Tax Avoidance And Money L...mentioning

confidence: 99%

“…8 8 See Sharman (2011) and Rawlings (2017) for analyses of the ways in which money laundering operates and the tools by which it may be controlled. See also Unger and van der Linde (2015) for a collection of studies on money laundering. …”

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confidence: 99%

Using “responsive regulation” to reduce tax base erosion

Alm

Gerbrands

Kirchler

2020

Regulation & Governance

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How can governments get individuals and firms to pay taxes, especially given increasing tax base erosion via tax evasion, tax avoidance, and money laundering? In this paper we discuss the many different perspectives to explain why people pay – and do not pay – their taxes, especially perspectives based on “responsive regulation,” and we use then these perspectives to suggest policies that governments may use to improve tax collections. We first describe an approach that is based on a single individual pursuing a single motivation by choosing a single method (tax evasion) and operating in a single country. This perspective has generated important insights, but it nonetheless has significant limitations. As a result, we then argue that this perspective must be expanded to include additional actors in the field, all pursuing additional motivations. We also expand our discussion to include additional methods of tax base erosion like tax avoidance and money laundering, as well as additional countries. We argue that explaining behavior and then devising appropriate policies requires incorporating all of these additional considerations. We also discuss the likely impact of technological innovations both on the ability of governments to collect taxes and on the ability of private agents to reduce their taxes. An important contribution of our paper is that we simulate the effects of all of these expansions to the basic model using a novel agent‐based model that is fully grounded in theory and calibrated for 33 European economics. We use this model to simulate the impacts over time of various reforms, especially reforms that implement international information‐sharing programs, by comparing tax base erosion in the absence of these reforms to erosion in their presence. Our simulation results demonstrate the importance of using a fully specified theoretical model that goes well beyond the standard economics of crime approach when considering the effects of government policy innovations. We conclude with recommendations that can in principle reduce tax base erosion via evasion, avoidance, and money laundering in the current multi‐dimensional environment as derived from the responsive regulation framework. However, these recommendations require a firm commitment from governments to their tax administrations, and these recommendations also cannot be introduced unilaterally by a single country but require international cooperation, especially via information sharing across borders.

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“…El lavado necesita ayudantes y colaboradores, por lo que cada vez más personas son atraídas hacia la criminalidad. Los efectos políticos devienen en que los delincuentes pueden socavar los sistemas democráticos, convirtiéndolos en altos funcionarios del gobierno de turno (Unger, 2013). Lambsdorff (2006) señala nueve causas que pueden tener incidencia en la corrupción: 1) tamaño del sector público, 2) calidad de la regulación, 3) grado de competencia económica, 4) estructura del gobierno, 5) cantidad de descentralización, 6) impacto de la cultura, 7) valores y el género, y el rol de características invariables, 8) geografía y 9) su historia.…”

Section: Lavado De Activos Y Corrupción Como Problema Socialunclassified

Lavado de activos y corrupción: análisis desde la perspectiva preventiva como medio para fortalecer la democracia

Lascano

2020

Iust

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Este trabajo tiene como principal finalidad el análisis de los sistemas para abordar el problema social que genera en los sistemas democráticos el delito de lavado de activos y la corrupción, ya que debilitan las estructuras del Estado. Este estudio inicia con el análisis de doctrina internacional y estudios académicos realizados, tomando en consideración la disyuntiva en adoptar el sistema represivo o preventivo, analizándolos individualmente para identificar cuál sería el más conveniente para fortalecer la democracia en las naciones, considerando que la relación existente entre las medidas de orden preventivo y represivo es inmanente y este flagelo no concluye con la mera represión punitiva, incrementando las penas y sanciones, pero tampoco con un sistema permisivo o laxo. Llegando a determinar como una opción válida la adopción del sistema preventivo en torno a un delito que cada vez se innova con nuevas estratagemas, por lo que se requiere estudios constantes debido a esa especificidad de características particulares que requieren ser analizadas permanentemente.

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Research Handbook on Money Laundering

Cited by 25 publications

References 0 publications

Prevention of money laundering and the role of asset recovery

Prevention of money laundering and the role of asset recovery

Using “responsive regulation” to reduce tax base erosion

Lavado de activos y corrupción: análisis desde la perspectiva preventiva como medio para fortalecer la democracia

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