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Criminal Justice and Taxation$
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Peter Alldridge

Print publication date: 2017

Print ISBN-13: 9780198755838

Published to Oxford Scholarship Online: April 2017

DOI: 10.1093/acprof:oso/9780198755838.001.0001

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Should More Alleged Tax Evaders Be Prosecuted?

Should More Alleged Tax Evaders Be Prosecuted?

(p.189) 10 Should More Alleged Tax Evaders Be Prosecuted?
Criminal Justice and Taxation

Peter Alldridge

Oxford University Press

An enduring question is what the level of tax evasion prosecutions should be. The thrust of much of the publicity given to evasion over the past period is that that there should be more prosecutions, and that became policy in 2013, since which time the rate of prosecutions per year has apparently been rising. Because of the difficulty in differentiating tax from benefit fraud it is not entirely clear that all the ‘new’ prosecutions are tax-related, but some are. The conviction rate is still not so high as it might be, and any enhanced deterrence arising from more prosecutions would require that that, too, increase. The book concludes that while accounts of the benefits of more prosecutions and conviction are speculative, more publicity should be given to tax evaders who are apprehended, but not necessarily to their prosecution.

Keywords:   prosecution priorities, alternatives to prosecution, deterrence, Director of Public Prosecutions

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