TY  - JOUR
AB  - Purpose– The purpose of this paper is to investigate latter‐day statutory initiatives imposing taxes on earnings tainted by crime.Design/methodology/approach– Case‐law analysis of taxation in the context of criminal activity.Findings– The taxation of tainted finance holds some promise for attacking criminal resources though it is not a new strategy.Research limitations/implications– The findings are preliminary and limited chiefly to Canadian and UK law.Originality/value– The paper considers the tax dimension of contemporary debates on criminal finance.
VL  - 16
IS  - 2
SN  - 1368-5201
DO  - 10.1108/13685201311318476
UR  - https://doi.org/10.1108/13685201311318476
AU  - Gallant Michelle
PY  - 2013
Y1  - 2013/01/01
TI  - Tax and the proceeds of crime: a new approach to tainted finance?
T2  - Journal of Money Laundering Control
PB  - Emerald Group Publishing Limited
SP  - 119
EP  - 125
Y2  - 2024/04/25
ER  -