...Katia Weidenfeld; Alexis Spire Purpose Since 2008-2009, the governments in France and Great Britain have encouraged more rigorous penalization of tax evaders. This paper aims to investigate the implementation of these policies on the basis of an important and original empirical material. Design...

... and investment. In a country such as France, where tax fraud is almost a national sport, combating this scourge will help restore the state’s budgetary sovereignty by making it central to people’s concerns about redistributive justice, tax equality and fair access to public goods. Tax fraud, an offence...

...Geneviéve Bardin Describes briefly how France has recently adopted stricter rules for compliance in the fight against money laundering, and the role played by regulatory authorities in improving compliance; France was the first country to implement the FATF Recommendations in 2001, it has widened...