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Corporate Tax Avoidance and Neutralization Techniques: A Case Study on the Panama Papers
Stockholms universitet, Samhällsvetenskapliga fakulteten, Kriminologiska institutionen.
Rekke forfattare: 12020 (engelsk)Inngår i: Critical Criminology, ISSN 1205-8629, E-ISSN 1572-9877, Vol. 28, nr 4, s. 721-738Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

This study examines the accounts provided by the CEOs of the corporations involved in the so-called Panama Papers scandal in order to advance the criminological understandings of how corporations challenge the law and how they routinize crime. To address these questions, I rely on media reports produced by investigative journalists and published in Latin American newspapers, where nearly half of the world's stories surrounding this scandal were published. The results show that most corporations involved in tax avoidance situations deny any criminal involvement and/or injury to society. The results also suggest that CEOs challenge the law by adopting legal pragmatism, using innovative corporate tax practices, and creating (secret) business structures in selected locations (tax paradises). Corporate tax avoiders routinize their crime by responding to international legislation that promotes economic incentives to international investors. As a whole, they ignore any social responsibility in the countries from which their capital originates, as wealth accumulation, at a minimum cost, is their main interest.

sted, utgiver, år, opplag, sider
2020. Vol. 28, nr 4, s. 721-738
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Identifikatorer
URN: urn:nbn:se:su:diva-189198DOI: 10.1007/s10612-019-09455-7ISI: 000594803600011OAI: oai:DiVA.org:su-189198DiVA, id: diva2:1519450
Tilgjengelig fra: 2021-01-18 Laget: 2021-01-18 Sist oppdatert: 2021-01-18bibliografisk kontrollert

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