- AutorIn
- Florian Follert
- Titel
- On the punishment of white-collar and tax crime
- Untertitel
- an economic analysis
- Zitierfähige Url:
- https://nbn-resolving.org/urn:nbn:de:bsz:15-qucosa2-339074
- Quellenangabe
- Compliance Elliance Journal - 5 (2019),1, Digitization, investigations & compliance in science
Erscheinungsjahr: 2019
Jahrgang: 5
Heft: 1
Seiten: 51-68 - Erstveröffentlichung
- 2019
- Abstract (EN)
- Economic and tax crimes account for a significant proportion of criminal activity and result in considerable economic damage. In Germany, two of the most prominent offenders in this area in recent years were Thomas Middelhoff and Uli Hoeneß, both of whom served jail sentences. Taking advantage of the widespread media coverage of both cases, the following paper draws on economic theory to compare prison terms with fines. It argues that fines are preferred from an economic perspective and can therefore be considered a useful firstchoice punishment in cases involving white-collar and tax crimes. The paper sees itself in this regard as a plea.
- Freie Schlagwörter (DE)
- Digitalisierung, interne Untersuchungen, Glokalisierung
- Freie Schlagwörter (EN)
- Digitization, Internal Investigations, Glocality, Open Access, Compliance
- Klassifikation (DDC)
- 343
- Publizierende Institution
- Universität Leipzig, Leipzig
- University of Miami, Miami
- Version / Begutachtungsstatus
- angenommene Version / Postprint / Autorenversion
- URN Qucosa
- urn:nbn:de:bsz:15-qucosa2-339074
- Veröffentlichungsdatum Qucosa
- 03.05.2019
- Dokumenttyp
- Artikel
- Sprache des Dokumentes
- Englisch