Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Corporate Tax Avoidance and Neutralization Techniques: A Case Study on the Panama Papers
Stockholms universitet, Samhällsvetenskapliga fakulteten, Kriminologiska institutionen.
Antal upphovsmän: 12020 (Engelska)Ingår i: Critical Criminology, ISSN 1205-8629, E-ISSN 1572-9877, Vol. 28, nr 4, s. 721-738Artikel i tidskrift (Refereegranskat) 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.

Ort, förlag, år, upplaga, sidor
2020. Vol. 28, nr 4, s. 721-738
Nationell ämneskategori
Juridik
Identifikatorer
URN: urn:nbn:se:su:diva-189198DOI: 10.1007/s10612-019-09455-7ISI: 000594803600011OAI: oai:DiVA.org:su-189198DiVA, id: diva2:1519450
Tillgänglig från: 2021-01-18 Skapad: 2021-01-18 Senast uppdaterad: 2021-01-18Bibliografiskt granskad

Open Access i DiVA

Fulltext saknas i DiVA

Övriga länkar

Förlagets fulltext
Av organisationen
Kriminologiska institutionen
I samma tidskrift
Critical Criminology
Juridik

Sök vidare utanför DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetricpoäng

doi
urn-nbn
Totalt: 160 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf