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To explore the moral position of Baumol’s theory of productive, unproductive and destructive entrepreneurship; Ross’s (1907) concept of the ‘criminaloid’ and Sutherland’s (1949a, 1949b) theories of white-collar crime, as applied to ‘popular illegalities’ (Lea, 2003) and the activities of entrepreneurs who operate primarily as small/medium enterprise (SME); artisans; and tradespeople as they interact with an emerging affluent working class.

Provides a framework of key texts that explore the concepts of morality, legality and ethics when applied to the theoretically unexplored concept of criminal entrepreneurism, as a function of working class survival and capital accumulation. Research for this chapter included the analysis of government reports into the illicit activities of ‘professional’ and ‘non-professional’ bodies; personal observation of street corner shops.

Provides a critical analysis of theories that advocate rule avoidance and evasion as an acceptable process of developing successful entrepreneurs and the controversial theories of white-collar crime that focus on ‘high status’ actors operating at the corporate level. It identifies a necessary relationship and complicity between clients (victims) and practitioners as key elements in the commission of deviant acts, as victims expand their social, economic and cultural capital.

By combining philosophies of entrepreneurism, theories of white, blue and collarless crime and a reconsideration of moral business principles, this chapter introduces a new construct of deviancy as a ‘positive’ outcome that reject the need for criminal justice agencies intervention.

The aim of this study is to investigate Turkish taxpayers’ perception of the severity of tax evasion relative to other crimes and violations.

A questionnaire survey was administrated to 475 Turkish self-employed respondents. One sample t-test and one-way analysis of variance methods were used for data analysis.

The results of the study illustrate that tax evasion ranked 10th among the 21 offences surveyed. The results indicate that the average person views tax evasion as only somewhat serious. When compared to similar white-collar crimes, it ranked less severe than accounting fraud, while it was ranked higher than violation of minimum wage laws, welfare fraud and child labor laws. The results of this paper are important as they emphasize the fact that general public do not perceive tax evasion as a serious crime. This perception, allied to lack of enforcement efforts, has created an environment where certain individuals may not be afraid of cheating on their tax return. The study also endeavors to observe whether there is a correlation between the relative severity of a crime whether a victim is involved or not.

The main limitation arises from the sampling process used. The sample was drawn from only one city of Zonguldak, Turkey. The second limitation is related to the possibility of a participant misunderstanding the questions and terminology used in the survey. The third limitation is that this study only measures perceptions of the seriousness of 21 selected offences; hence, it may not be representative of the actual crimes.

This is an important study in relation to Turkey. This is the pioneer study of its kind which investigates the relationship between tax evasion as a crime and other offences in Turkey. Another important aspect of this study is the fact that our results indicate a close correlation with similar studies carried out in the USA.

In the present epoch, when the witch hunt for victimless criminals continues apace and even increases, it is all the more important to protect our liberties. One of the purposes of the present paper is to do so with regard to gambling.

We use logical arguments (reductios ad absurdum) and empirical case studies to make the case that online or any other kind of gambling in general, and poker in particular, are justified uses of our freedoms.

We find that although poker, whether online or in any other format is under attack by the powers that be, the case for such initiatives is a weak one.

The value of this essay is to focus attention on yet another one of our liberties that is in grave danger of being obliterated.

Purpose – This chapter provides an overview of four aspects of corporate life which frame the wider parameters of corporate social responsibility (CSR): cause marketing and innovation versus corporate crime and environmental crime. By examining the positive and negative approaches of the corporate sector, this chapter highlights the significance of CSR, the success that emerges from the socially responsible firm and the problems that can emerge if the corporate is deviant in its practices.Design/methodology/approach – This chapter is based on a literature review and analysis of three aspects in corporate life: cause marketing, white-collar crime and environmental crime.Findings – This chapter provides a basis for perceiving corporate responsibility in three areas – marketing, fraud and pollution – all of which have become part of the contemporary corporate and social milieu.Practical implications – This chapter provides an outline of key elements in corporate engagement with cause marketing, white-collar crime and environmental crime, allowing for an extensive overview of the frameworks surrounding corporate behaviour.Originality/value of chapter – This chapter provides a multi-layered analysis of CSR issues from both positive and negative perspectives to provide a better understanding of the extent of the impact of corporate behaviour.

Based on a presentation at the 24th International Symposium on Economic Crime September, 2006, at the University of Cambridge, this paper aims to focus comment on the risk to business generated from organized and economically motivated criminal enterprises to that of risk to reputation.

The paper is the considered views of someone who has over 28 years of experience with the Royal Canadian Mounted Police with over 20 of those years conducting white collar crime investigations and/or managing teams of investigators.

Law enforcement officers around the globe are being pushed to deliver and, with an increase in public resources, are pursuing corporate criminals with renewed enthusiasm. Shareholders have started choosing their investments based on social responsibility and ethical leadership. Western countries are experiencing the end of the baby boom and employees will soon be in big demand and able to pick where they want to work, thereby reasonably expecting to choose only the most socially responsible companies. This will not include those companies involved in corporate crime! It is asserted that the future does indeed look tougher for those employees, executives or companies who may get involved in corporate crime.

This paper identifies the risks to business presented by organized and economically motivated criminal enterprises.

How can philosophers contribute to the resolution of the current prison crisis in the United States, and what sorts of philosophical work should activists make use of in their efforts to address that crisis? This paper examines two periods of prison reform in the 20th century, to indicate the problematic role that traditional theories of the moral justification of punishment have had in the history of reform effects have played. I argue that moral theories of punishment are not the best vehicle for addressing the prison crisis; the approaches suggested by critical social theory are more promising.

Scrutinises legal, ethical and efficiency standards for and against insider trading. The main arguments supporting insider trading are that it promotes economic efficiency and enterprise. The primary argument against insider trading is that it can be a breach of fiduciary duty; the other arguments of asymmetrical information, in‐principle unequal access to information, and misappropriation seem relatively difficult to accept. On balance, it seems that insider trading may possibly be organised in firms so long as policies are transparent, shareholders accept the practice and certain measures are taken to reduce the incidence of free riders. However, the current state of knowledge on the subject makes it very difficult to come to unequivocal conclusions about whether aspects of it should be illegal or not. Much more theoretical and empirical work is needed on the ethical and social foundations of capitalism, insider trading in general, potential conflict of interest between innovators and shareholders, free riders, possible lack of confidence in the market, and in what ways illegality changes the behaviour of agents.

The increasing publicity of recent high‐profile money‐laundering cases has propelled this apparently victimless crime into the forefront of the public domain. However, although this has been one of the government's principal aims — to increase public awareness — there is still a lack of common knowledge within the public domain of what constitutes a money‐laundering offence. The job is further complicated by the fact that this invisible crime operates on the fringes of society, acting as a bridge between the underworld and the rest.