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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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Crimes of Evasion—History and Theory

Crimes of Evasion—History and Theory

Chapter:
(p.7) 2 Crimes of Evasion—History and Theory
Source:
Criminal Justice and Taxation
Author(s):

Peter Alldridge

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198755838.003.0002

This chapter deals with the history of the crimes relating to tax evasion. There is a distinction between smuggling, which has always been treated harshly, and evasion of income tax, for which criminal law was never the preferred option. Income tax introduced a range of responses, and the pressure to generate the most money was always strong. The chapter also investigates the various accounts that are given in the literature as to the nature of the wrong that is committed by the tax evader. There has been a tendency over years to move from viewing the crime as a version of perjury to being closer to fraud.

Keywords:   income tax, tax evasion, smuggling, prosecution, penalties, customs

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