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Purpose
The purpose of this paper is to investigate latter‐day statutory initiatives imposing taxes on earnings tainted by crime.
Design/methodology/approach
Case‐law analysis of taxation in the context of criminal activity.
Findings
The taxation of tainted finance holds some promise for attacking criminal resources though it is not a new strategy.
Research limitations/implications
The findings are preliminary and limited chiefly to Canadian and UK law.
Originality/value
The paper considers the tax dimension of contemporary debates on criminal finance.
© Emerald Group Publishing Limited
2013
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