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We are delighted to announce the publication of the Special Issue “Tax Evasion, Corruption and the Distortion of Justice” (https://perma.cc/HX6Y-MQMG) edited by Prof. Diane Ring (Boston College Law School), Dr. Costantino Grasso (Manchester Law School), and Dr. Lorenzo Pasculli (UCL Dawes Centre for Future Crime).
The Special Issue has been published in the scientific journal Law and Contemporary Problems (L&CP) published by Duke University School of Law. L&CP is a prestigious American law review, which was founded in 1933 and is the oldest journal published at Duke Law School. In reputational terms, it is considered one of the most authoritative law journals in the United States.
The works of the Special Issues have been inspired and informed by the research carried out during the EU-funded project VIRTEU (Grant Agreement no: 878619).
For additional information related to the Special Issue, the journal articles, and their authors please see the Foreword: Tax Evasion, Corruption and the Distortion of Justice by Prof. Diane Ring and Dr. Costantino Grasso.
The Special Issue aims at exploring the intimate interconnections between corrupt practices and tax abuses. The relationships between these two phenomena have complex social, economic, political, and legal origins and implications. In analyzing how they adversely affect society, the Special Issue adopts a broad conception of justice, based on John Rawls’ idea of fairness in liberal societies. Taking into consideration the complexity of the matter, the Special Issue adopts a multidisciplinary approach relying on the contribution of experts with different backgrounds and expertise in order to more comprehensively encapsulate and contextualize these dynamic and far-ranging issues.
In particular, the Special Issue includes the following insightful and innovative contributions:
Diane Ring and Costantino Grasso, Beyond Bribery: Exploring the Intimate Interconnections Between Corruption and Tax Crimes
Daniel T. Ostas, Endogenous Tax Law: Regulatory Capture and the Ethics of Political Obligation
Lorena Bachmaier Winter and Donato Vozza, Corruption, Tax Evasion, and the Distortion of Justice: Global Challenges and International Responses
Lorenzo Pasculli and Stuart MacLennan, "The Producers" of Tax Abuse: The Corrupting Effects of Tax Laws and Tax Reliefs in the U.K. Film Industry
Elaine Doyle, Encouraging Ethical Tax Compliance Behaviour: The Role of the Tax Practitioner in Enhancing Tax Justice
Branislav Hock, Policing Fiscal Corruption: Tax Crime and Legally Corrupt Institutions in the United Kingdom
Pietro Sorbello and Stephen Holden, Developing a Working Model to Fight Fiscal Corruption: The Nexus at Which Tax Crimes and Corruption Meet
Sam Bourton and Nicholas Ryder, Corrupt Corporations and the Facilitation of Tax Crimes: A Review of the United Kingdom's Enforcement Mechanisms
Florencio Lopez-de-Silanes, Joseph A. McCahery, and Paul C. Pudschedl, Corporate Governance and Value Preservation: The Effect of the FINCEN Leak on Banks
Over the course of the next weeks, the CCO will devote a Bulletin for each individual article in order to explore it and illustrate its findings.
Also, the CCO is planning to conduct two events focused on this Special Issue, which will consist of an open discussion with the authors aimed at further exploring the intimate interconnections between corrupt practices and tax abuses in the light of the analysis that has been carried out in the publications.
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