...May 2005 PERCEPTION OF A WHITE-COLLAR CRIME: TAX EVASION 1 By Hughlene Burton University of North Carolina at Charlotte Stewart Karlinsky San Jose State University Visiting Fellow, 2005 School of Business Law Curtin University of Technology Cindy Blanthorne University of North Carolina at Charlotte ISSN: 1321-7828 ISBN: 174067 410 3 1 This paper was previously published in the American Taxation Association Journal of Legal Tax Research. 1 PERCEPTION OF A WHITE-COLLAR CRIME: TAX EVASION Hughlene Burton, Stewart Karlinsky and Cindy Blanthorne ABSTRACT The current study was designed to investigate U.S. taxpayers’ perception of the severity of tax evasion relative to other offences in general and white-collar crimes in particular. We compared the perception of tax evasion to twenty other offences, including violent crimes such as rape and murder and relatively minor offences such as jaywalking. Due to the recent focus by lawmakers and the media on white-collar scandals and the lack of comparisons in prior literature, we also included six white-collar crimes. Overall, the results indicate that tax evasion was viewed as only somewhat serious. When comparing tax evasion to other white-collar offences, we found that tax evasion was perceived as equal in severity to minimum wage law violations and rated less serious than the other four white-collar crimes investigated. Most demographic factors (age, gender, education or income level,...
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...Understanding white collar crime Hazel Croall Open University Press Buckingham · Philadelphia Open University Press Celtic Court 22 Ballmoor Buckingham MK18 1XW email: enquiries@openup.co.uk world wide web: www.openup.co.uk and 325 Chestnut Street Philadelphia, PA 19106, USA First Published 2001 Copyright © Hazel Croall, 2001 All rights reserved. Except for the quotation of short passages for the purpose of criticism and review, no part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the publisher or a licence from the Copyright Licensing Agency Limited. Details of such licences (for reprographic reproduction) may be obtained from the Copyright Licensing Agency Ltd of 90 Tottenham Court Road, London, W1P 0LP. A catalogue record of this book is available from the British Library ISBN 0 335 20427 9 (pb) 0 335 20428 7 (hb) Library of Congress Cataloging-in-Publication Data Croall, Hazel, 1947– Understanding white collar crime / Hazel Croall. p. cm. — (Crime and justice) Includes bibliographical references and index. ISBN 0–335–20428–7 — ISBN 0–335–20427–9 (pbk.) 1. White collar crimes. I. Title. II. Crime and justice (Buckingham, England) HV6768 .C755 2001 364.16´8 — dc21 00–050174 Typeset by Type Study, Scarborough Printed in Great Britain by Biddles Limited, Guildford and Kings Lynn chapter ...
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...system is, we always incorporate the “ism’s”: Racism, sexism and classism, to demonstrate some of the pitfalls that the system has. Though it is obvious that all of these societal differences play a large role in the criminal justice process, I will focus on classism. Classism is the discrimination against a group or individual based on social and economic status. Classism is one of those “ism’s” that occurs more than we notice and sometimes, we may confuse it with things like racism or sexism. Many authors argue that factors outside of class play a more important role, but many believe that we should be more attentive to the role that class plays in targeting and the sentencing process in the criminal justice system. In order to understand the role that class plays in the sentencing process, we must, first, look at the role that it plays before the criminal reaches the day of sentencing. There are a plethora of publications that speak on profiling and actuarial methods which get people into the system. Though these are two large proponents of the discriminatory acts that exist within the confines of the criminal justice system, it does not begin with these institutionalized methods. The first instances of discrimination, which leads to all of the other forms within the system, are the laws and crime control policies that are implemented that, in some instances, are set up in favor of the rich and in opposition to the poor. In Marxist criminology, one of the fundamental principles...
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...pitfalls that the system has. Though it is obvious that all of these societal differences play a large role in the criminal justice process, I will focus on classism. Classism is the discrimination against a group or individual based on social and economic status. Classism is one of those “ism’s” that occurs more than we notice and sometimes, we may confuse it with things like racism or sexism. Classism, in my opinion, plays a larger role in the criminal justice system as opposed to the other forms of discriminatory practices. In particular, class largely comes into play during the sentencing process. Many authors argue that factors outside of class play a more important role, but I believe that there needs to be more attention paid to the role that class plays in targeting and the sentencing process in the criminal justice system. In order to understand the role that class plays in the sentencing process, we must, first, look at the role that it plays before the criminal reaches the day of sentencing. There are a plethora of publications that speak on profiling and actuarial methods which get people into the system. Though these are two large proponents of the discriminatory acts that exist within the confines of the criminal justice system, it does not begin with these institutionalized methods. The first instance of discrimination, which leads to all of the other forms within the system, are the laws and crime control policies that are implemented that, in some instances, are set...
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...and negative label that greatly changes a person’s self-concept and social identity? a. a deviant ritual b. a degradation ceremony c. a secondary identity d. stigma 4. The concept “retrospective labeling” refers to the process of a. interpreting someone’s past consistent with present deviance. b. defining someone as deviant for things done long before. c. criminal adults encouraging their children to become deviant. d. predicting someone’s future based on past deviant acts. 5. Thomas Szasz made the controversial assertion that a. deviance is only what people label as deviant. b. most people in the United States will become insane for some period during their lives. c. mental illness is a myth so that “insanity” is only “differences” that bother other people. d. our society does not do nearly enough to treat the mentally ill. 6. An example of the “medicalization of deviance” is a. theft being redefined as a “compulsive stealing.” b. drinking too much being redefined as a personal failing. c....
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...restaurants, they were given restrooms and water fountains that were only used by “colored people”, and they were forced to sit in the back of the bus. Schools and neighborhoods were segregated and interracial relationships were forbidden. Racism was considered socially acceptable and the judicial system upheld arrests and convictions of those that did not conform to the laws. It was impossible for a person of color to receive a fair trial. Today the judicial system is designed to punish criminals for the crime not their minority status, but the truth can still be twisted by racism. Some people argue that the law is flawed and the courts are biased because we are judged by a group of people who are randomly selected to decide the accused criminal’s fate, also known as a “jury of our peers”. Justice is supposed to be blind, but isn’t it impossible for lady justice to be blind if we are judged by those who are not? This research paper will discuss the racial disparity in the judicial system, crime rates, and whether or not they have an effect on the high minority prison population. A large number of people engage...
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...delineates 1) gender, race and inequality, 2) its antediluvian (historic) attachment, 3) sociological perspectives, 4) modernization paradigms (examples), 5) the synopsis (summary), 6) a glossary of vocabulary words, and 7) references (works cited). Gender is Race and inequality produces such a predominate upshot on our daily lives. When we say gender, we often think that gender is sex. In reality gender is not sex. Imagine you are born into a society in which you never knew your factual identity. That is, you don’t know who you are, except for that fact that you are alive. Moreover, suppose you were applying for a job and you encounter a query (question) saying, “What is your gender?” or “Are you a Male or...
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...Types of White Collar Crime Leg200001VA016-1122-001 White collar crimes are crimes that are committed by a person or persons of middle or higher status within their occupation. These types of crimes are considered nonviolent. Generally, the trusted and valued employee commits this type of crime within a company. White collar crimes include insider-trading, conspiracy, embezzlement, fraud, forgery, money laundering, and a few others. These crimes are ones that people of a higher class perform because their occupations put them in a position in which they are able to execute these types of crimes. You would not find a poor black man committing crimes of this nature. He would not generally have the means to perform crimes of this type. It would be rare for you to find a person of higher class to commit street crimes such as assault, robbery, rape or other illegal acts. Younger people generally perform street crimes while middle aged or older people commit white collar crimes. Age does not happen to be the only way in which these crimes differ when generalizing who is committing these crimes. You can also say they are gender committed. This means that on a whole more men execute these types of crimes than women do. When you look at the opportunity in which one person is able to commit a white collar crime, we say they can use their employment to gain access to commit those types of crimes. An accountant has the ability to change the books or alter them if they are taking...
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...Types of White Collar Crime White collar crimes are crimes that are committed by a person or persons of middle or higher status within their occupation. These types of crimes are considered nonviolent. Generally, the trusted and valued employee commits this type of crime within a company. White collar crimes include insider-trading, conspiracy, embezzlement, fraud, forgery, money laundering, and a few others. These crimes are ones that people of a higher class perform because their occupations put them in a position in which they are able to execute these types of crimes. You would not find a poor black man committing crimes of this nature. He would not generally have the means to perform crimes of this type. It would be rare for you to find a person of higher class to commit street crimes such as assault, robbery, rape or other illegal acts. Younger people generally perform street crimes while middle aged or older people commit white collar crimes. Age does not happen to be the only way in which these crimes differ when generalizing who is committing these crimes. You can also say they are gender committed. This means that on a whole more men execute these types of crimes than women do. When you look at the opportunity in which one person is able to commit a white collar crime, we say they can use their employment to gain access to commit those types of crimes. An accountant has the ability to change the books or alter them if they are taking money from the company...
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...Running head: WHITE COLLAR CRIMES White Collar Crimes: How Does It Affect Businesses? Shari M. Lewis Strayer University (Online) Table of Contents ABSTRACT 3 INTRODUCTION 4 Introduction to the Problem 4 Background of the Study 4 Statement of the Problem 4 Purpose of the Research 5 Research Questions 5 Significance of the Research 5 LITERATURE REVIEW 7 CONCLUSION AND RECOMMENDATIONS 19 ABSTRACT This paper investigates White Collar Crime (“WCC) in society and the affects it has on businesses in today’s society, the cost and statistics involved with white collar crime and the difference in how white collar crime and street crimes are dealt with. While white collar crime has existed for many decades, I have conducted research regarding the definition of white collar crime, the history of white collar crime, the different types of white collar crime that affect businesses directly and indirectly, goals of white collar crime, fraud statistics and the cost factors related to white collar crime. White collar crimes and business ethics play hand in hand with one another and often cross the line with one another into criminal behavior. White collar crimes have played a very instrumental part in our downward economy over the past five years, and the level of trust given by society to corporations and employers entrusted with their life earnings has changed dramatically. My research will include factors that contribute...
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...explanations of gender difference in patterns of crime. In this essay, I am going to assess the patterns of crime committed by males and females. Many general theories tend to neglect gender as a factor influencing criminality. There is a common assumption that males often commit more crime than women. The study of criminology have tended to be dominated by males, therefore the studies are done by men about men. The official statistics suggest that gender is perhaps the most significant single factor in whether an individual is convicted of crime. The official statistics often comply with the common assumption that men commit more crimes then women. According to official statistics, in 2005, 1.8 million offenders were guilty in which 79% were male and 7% of these were aged fewer than 18. The ratio of male offenders to female offenders is four to one. The highest rates of offending for the most serious crimes were 17 year olds for males and 15 year olds for females. Pollak (1950) argued that official statistics on gender and crime were highly misleading. He claimed that statistics underestimated the extent of female criminality. Pollack claimed to have identified crimes that are usually committed by women but which are likely to go unreported. According to him, nearly all offences of shoplifting and all criminal abortion were carried out by women. Many unreported crimes are committed by female domestic servants. Pollack accepted official definitions of crime when he pointed...
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...What Is Deviance? The word deviance connotes odd or unacceptable behavior, but in the sociological sense of the word, deviance is simply any violation of society’s norms. Deviance can range from something minor, such as a traffic violation, to something major, such as murder. Each society defines what is deviant and what is not, and definitions of deviance differ widely between societies. For example, some societies have much more stringent rules regarding gender roles than we have in the United States, and still other societies’ rules governing gender roles are less stringent than ours. Gender and Deviance In the United States, women who cry in public in response to emotional situations are not generally considered deviant—even women who cry frequently and easily. This view of women has remained relatively constant. Over the past fifty years, however, society’s perception of men who cry has changed. A man who cried publicly in the 1950s would have been considered deviant. Today, men who cry in response to extreme emotional situations are acting within society’s norms. Male politicians cry when announcing defeat, male athletes cry after winning a championship, and male actors cry after winning an award. By today’s standards, none of these men is committing a deviant act. Relativism and Deviance Deviance is a relative issue, and standards for deviance change based on a number of factors, including the following: * Location: A person speaking loudly during a church service...
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...Crime is the when an individual or group commit an act against the law. Deviance is an act that is against the social norm and is labelled as deviant. Official statistics have proven that 80% of all crimes are committed by males. However the study of criminology have tended to be dominated by males, therefore the studies are done by men about men. The official statistics suggest that gender is perhaps the most significant single factor in whether an individual is convicted of crime. The official statistics often comply with the common assumption that men commit more crimes then women. According to official statistics, in 2005, 1.8 million offenders were guilty in which 79% were male and 7% of these were aged fewer than 18. The ratio of male offenders to female offenders is four to one. The highest rates of offending for the most serious crimes were 17 year olds for males and 15 year olds for females. Pollak (1950) argued that official statistics on gender and crime were highly misleading. He claimed that statistics underestimated the extent of female criminality. Pollack claimed to have identified crimes that are usually committed by women but which are likely to go unreported. According to him, nearly all offences of shoplifting and all criminal abortion were carried out by women. Many unreported crimes are committed by female domestic servants. Pollack accepted official definitions of crime when he pointed out all the offences of prostitution that were not reported. He...
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...pattern in crime statistics; men are more likely to commit crime than women. Statistics say that four out of five convicted offenders in England and Wales are male. However this may not be the case as there are multiple sociological explanations of gender differences that can support each gender committing more crime. The Liberation Thesis (Freda Alder 1975) looks at the link between changing women’s position and patterns in crime. The thesis argues that as society has become less patriarchal and women becoming more equal to men, that women have been given a greater opportunity to commit crime. Therefore it is concluded that as women become more liberated from patriarchy their crimes will become more serious and ‘male-like’. The reason for this is because women have started to adopt ‘male roles’ in society; for example higher positions in the workplace, therefore they are given a greater opportunity to commit crimes such as white collar crimes rather than female linked crimes such as shoplifting. Official statistics support the liberation thesis as the pattern in female crime has shifted highlighting the rise in female participation in crimes previously regarded as male crimes; armed robbery. However when official statistics have been analysed it has become apparent that female crime rates began rising in 1950 way before the women’s liberation movement. The Chivalry Thesis is mentioned in item B as a sociological explanation for the gender differences in crime, and takes an...
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...Corrections 12/15/13 Steven Nance This paper use some information found in the CJi Interactive Multimedia and weeks readings. Have a description of jail’s place in corrections its role throughout history; a summary of the history of state and federal prisons. Comparison of the similarities and differences between security levels in jails, state prisons and federal prisons. Explanation of factors influencing growth in jails, state, and federal prisons. In colonial america where humiliation, workhouses, and corporal punishment to was used to punish criminals by 1790 where penitentiary era begins. In 1786, Pennsylvania Quakers said honest labor was a humane way to deal with convicts and to provided labor for public projects wearing thee ball, chain and bright unstylish clothes to prevent escapes. In other colonies had replaced public humiliation with incarceration and early lockups were under local control with mixing convicts of both genders from petty thieves to violent offenders. Our nation took shape each county and state maintain its own incarceration system where jails were maintain by the local sheriff’s department housed small infractions like loitering to severe crimes like murder until disposition. State or federal authorities in prisons provided confinement for offenders sentenced to over one year of incarceration. Penitentiary Era in 1790, attribute to separate and silent system, sought penance in total solitude, created or aggravated mental instabilities,handicrafts...
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