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Tax Evasion and the Law

A Comparative Analysis of the UK and USA

Sam Bourton (Dr Sam Bourton is Lecturer in Law, University of the West of England, UK)

$305

Hardback

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English
Routledge
18 June 2024
This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.
By:  
Imprint:   Routledge
Country of Publication:   United Kingdom
Dimensions:   Height: 246mm,  Width: 174mm, 
Weight:   453g
ISBN:   9781032366784
ISBN 10:   1032366788
Series:   The Law of Financial Crime
Pages:   358
Publication Date:  
Audience:   College/higher education ,  Primary
Format:   Hardback
Publisher's Status:   Active

Sam Bourton is a senior lecturer in law at the University of the West of England and a steering board member of the South West Fraud Forum. Sam’s research interests lie in the law of financial crime, particularly the law relating to fraud, tax evasion, and money laundering. Sam has published her research in several leading law journals, including the Criminal Law Review and Journal of Business Law.

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