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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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Problems at the Intersections of Tax and Criminal Law

Problems at the Intersections of Tax and Criminal Law

(p.157) 9 Problems at the Intersections of Tax and Criminal Law
Criminal Justice and Taxation

Peter Alldridge

Oxford University Press

This chapter deals with the taxation of profits made from crime, confiscation of the proceeds of tax evasion, laundering the proceeds of crime, the Proceeds of Crime Act tax jurisdiction, forfeiture, and the possible introduction of unexplained wealth orders (UWOs). From a position of relative autonomy these developing areas are driving tax and criminal justice closer together. The anti-money-laundering industry is increasingly dependent upon tax for its claims to operate otherwise than at a loss, and tax collection is always looking for new mechanisms by which to collect.

Keywords:   confiscation, forfeiture, taxing crime, unexplained wealth, Capone

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