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Corporate Tax Avoidance and Neutralization Techniques: A Case Study on the Panama Papers
Stockholm University, Faculty of Social Sciences, Department of Criminology.
Number of Authors: 12020 (English)In: Critical Criminology, ISSN 1205-8629, E-ISSN 1572-9877, Vol. 28, no 4, p. 721-738Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2020. Vol. 28, no 4, p. 721-738
National Category
Law
Identifiers
URN: urn:nbn:se:su:diva-189198DOI: 10.1007/s10612-019-09455-7ISI: 000594803600011OAI: oai:DiVA.org:su-189198DiVA, id: diva2:1519450
Available from: 2021-01-18 Created: 2021-01-18 Last updated: 2021-01-18Bibliographically approved

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