Search Results (14)

The aim of the present study is to identify obesogenic environment profiles to find the obesogenic environment pattern for Belo Horizonte City. The current research followed the ecological approach and was substantiated by data from food shops, public sports venues, crime rates (homicides and robberies) and the rate of accidents with pedestrians. Descriptive analyses and principal component analysis (PCA) were conducted in Stata software, version 14.0. Georeferencing and map plotting were carried out in Qgis software, version 2.10. All neighborhoods in Belo Horizonte City (n = 486) were included in the study. The obesogenic pattern comprised the highest mean number of shops selling ultra-processed food, crime rates, and accidents with pedestrians. The generated latent variable was divided into tertiles, and the second and third tertiles represented the most obesogenic environments. Neighborhoods accounting for the highest obesogenic profile also recorded the largest number of shops selling all food types. Furthermore, neighborhoods in the third tertile recorded the highest mean income (BRL 2352.00) (p = 0.001) and the lowest Health Vulnerability Index (HVI = 54.2; p = 0.001). These findings point towards the need for developing actions, policies and programs to improve these environments, such as tax incentives to open healthy food retailers and public sports venues to promote healthier lifestyles and to prevent diseases in the middle and long term. Full article

Although urban greenspace enhances ecological functioning and human well-being through ecosystem services (ES), it is oftentimes inequitably distributed. Environmental justice (EJ) encompasses aspects of distributive, procedural, and interactive justice related to accessibility and allocation of environmental benefits. Vacant land in shrinking cities has the potential to address greenspace inequalities and provide ES. This study investigated the perceptions of residents regarding urban ES and EJ in their communities in St. Louis (MO, USA)—a shrinking city that was undergoing green development, through semi-structured interviews. Altogether, 27 residents were selected from socio-economically disadvantaged neighborhoods characterized by high levels of vacancy due to legacies of redlining and systemic racism. Interview analysis revealed four themes: green benefits (including recreation opportunities), green costs (e.g., concerns for increased crime and nuisance animals), injustice issues (e.g., access to community greenspaces), and changes in the community (e.g., higher property taxes). Results revealed that residents perceived ES as closely connected with EJ when it comes to urban greening projects in their city. This study helps inform the process of urban greening projects, particularly in shrinking cities at risk of inequities. Full article

This paper begins by contrasting the caricatures ‘homo and femina economicus’ with ‘homo and femina realitus’. Against this backdrop, the paper considers three ‘apparently falsified’ empirical predictions of the standard expected utility model of individual decision-making concerning participation in fiscal crimes: that tax evasion and benefit fraud can be treated identically; fiscal crimes should be endemic; and that all individuals, depending on parameter values, should be either honest or dishonest. A utility function relating to decisions with a moral dimension is used to offer insight into the rationalization of the predictions and involves defining an individual’s ‘optimal honesty’ in the context of fiscal crimes. The policy implications of the approach are briefly explored. Full article

Enforcing criminal tax law in Indonesia presents a critical yet challenging task, because of the intricate interplay between tax and criminal law interests. The Indonesian Government has introduced leniency in tax criminal law enforcement, guided by the ultimum remedium principle, where criminal sanctions are considered as a last resort. Under this policy, tax offenders can absolve themselves from legal liability. However, such leniency throughout the enforcement process can lead to perceptions of injustice within society. This research uses descriptive, evaluative, and normative juridical methods to examine Indonesia’s approach to enforcing criminal tax laws within the framework of tax and legal interests. Our findings reveal that the current policies heavily favor taxpayer interests by providing numerous concessions to offenders. This trend is concerning, as it may result in a surge of tax crime cases. Conversely, adopting the primum remedium principle, where criminal sanctions are the initial response, poses the risk of harsh legal consequences. In light of these challenges, we propose a balanced approach incorporating elements of both ultimum and primum remedium principles to establish clear boundaries and provisions within criminal tax law enforcement policies. By doing so, we aim to accommodate tax interests while upholding legal interests. Full article

Tax evasion is a major issue for authorities worldwide. Understanding the factors that influence individuals’ intrinsic motivation to pay taxes, known as their tax morale, is important for improving tax compliance. This study investigated gender differences in judging tax evasion in the context of cryptocurrency trading. Specifically, a survey study explored whether different moral foundations, financial literacies, and political orientations among females vs. males might explain potential gender differences in judging tax evasion. In an online survey, 243 U.S. adults read a vignette about a friend evading taxes in a cryptocurrency trading context. In a correlational analysis, we found that females judged tax evasion harsher, as being more morally wrong than males. Of the psychographic factors, only individualizing moral foundation values (i.e., fairness and harm avoidance) explained the harsher moral judgment by females. That is, individualizing moral foundation values were at a higher level among females, which further predicted females’ harsher judgment of tax evasion. While females also had, on average, lower financial literacy and knowledge of cryptocurrencies than males, these did not predict their harsher judgment of tax evasion. The findings contribute to research on gender differences in moral judgments and highlight that a given transgression, or a specific crime, may violate different moral values in men and women. The results demonstrate to policy makers that it is important to take into account gender differences, in campaigns promoting tax morale and compliance. Full article

Vacant land in shrinking cities has long been associated with high crime rates and economic decline. While some efforts have been made to repurpose vacant land for tax revenue generation and temporary environmental restoration, a comprehensive framework for city-scale assessment and reprogramming remains lacking. To address this gap, our study introduced the Vacant Land Assessment System (VLAS), a multi-scale spatial analysis and planning tool that assesses the distribution and characteristics of vacant lots using publicly available spatial data. Taking Hartford, Connecticut as a case study, we assessed and categorized the characteristics of vacant lots into four typologies: Row House, Street Corner, Commercial/Industrial, and Main Street. Responding reuse programs for those typologies were generated and one design example of vacant lot greening was also provided based on identified sustainable goals and techniques. The VLAS serves as an effective planning support tool, enabling efficient assessment, classification, and planning for urban vacancy management across city, district, neighborhood, and site scales. This multi-scale planning and design approach to repurpose vacant lots with diverse physical characteristics offers valuable insights for transforming vacant land in other shrinking legacy cities for sustainability and neighborhood revitalization. Full article

Tax authorities face the challenge of effectively identifying companies that avoid paying taxes, which is not unique to European Union countries. Limited resources often constrain tax administrators, who traditionally rely on time-consuming and labour-intensive tax audit tools. As a result of this established practice, governments are losing a lot of tax revenue. The main objective of this study is to increase the efficiency of the detection of tax evasion by applying data mining methods in the East European country Lithuania, which has a rapidly developing economy, by applying data mining methods concerning affluence-related impacts. The study develops various models for segmentation, risk assessment, behavioral templates, and tax crime detection. Results show that the data mining technique can effectively detect tax evasion and extract hidden knowledge that can be used to reduce revenue losses resulting from tax evasion. This study’s methods, software, and findings can assist decision-makers, experts, and scientists in developing countries in predicting tax fraud detection. Full article

Advocates for a Universal Basic Income (UBI) argue that it would provide citizens with a basic foundation for financial security, boost the economy, alleviate poverty, encourage entrepreneurship, reduce crime, and insulate the employment sector against job losses due to automation. Still, the idea lags in popularity in the United States compared to existing cash policies such as the annual Earned Income Tax Credit and one-time COVID-19 relief packages. We hypothesize that this disparity is related to predicted uses of a UBI in comparison to annual or lump sum cash programs. In this survey of 836 Americans, we explore whether predicted behavioral responses to four randomly assigned hypothetical cash transfer scenarios vary across the domains of amount and frequency. Respondents are more likely to associate monthly payments with work disincentives and lump-sum transfers with debt repayment. Implications for UBI advocates include the need to continue educating the public on the empirical associations between UBI, employment, and expenditures. Full article

This study analyses the dynamic impact of income inequality and unemployment on crime in a panel of 15 African countries during the period 1994–2019 using four models: the panel vector autoregression model, the generalized method of moments model, the fixed-effect model, and machine learning. These models were chosen due to their ability to address the dynamics of several entities. The variables employed for empirical investigation include income inequality, unemployment, and crime. Machine learning was adopted to find which socioeconomic issues contribute to crime between the two issues at hand. The results show that income inequality accounts for 64% of crime, making it the biggest contributor to crime. The findings further show that an unexpected shock in inequality and unemployment has a significant positive impact on crime in these countries. Even when pre-tax income held by the top 10% and male unemployment is adopted, the study yields similar results. Educational entertainment through secondary enrolment was found to increase crime, while it was found to decrease crime through tertiary enrolment at the tertiary level. Finally, economic development was found to decrease crime. From a policy perspective, the current study suggests to the government that some policies are more appropriate for addressing concerns about income inequality and unemployment (income policy or fiscal policy). Therefore, more policies targeting the distribution of income are crucial, as that might decrease income inequality while at the same time decreasing crime. In addition, policymakers should focus on addressing structural challenges through the implementation of sound structural reform policies that aim to attract investment consistent with job creation, human development, and growth in African economies. Full article

To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules in order to circumvent the legal principle, this behaviour has been termed ‘creative compliance.’ In the current study, we investigated the psychological underpinnings of ‘creative compliance’ by assessing the attitudes of tax avoidance (significant minimisation of tax liability perceived to be legal) and tax evasion (illegal tax minimisation) of 330 owners of small businesses. We found that tax avoidance and tax evasion were perceived as qualitatively distinct by respondents and that they were predicted by different factors. While both tax avoidance and tax evasion were associated with weak personal norms to contribute to the tax system, tax avoidance was associated with a perception that the tax system is unfair, and that tax law has ‘loopholes’ that can be exploited, while tax evasion was predicted by the perception that evasion is a trivial crime. Overall, we provide insight into the under-investigated behaviour of ‘creative compliance’ and propose future research directions. Full article

This article analyses how the monies generated for, and from, corporate financial crimes are controlled, concealed, and converted through the use of organisational structures in the form of otherwise legitimate corporate entities and arrangements that serve as vehicles for the management of illicit finances. Unlike the illicit markets and associated ‘organised crime groups’ and ‘criminal enterprises’ that are the normal focus of money laundering studies, corporate financial crimes involve ostensibly legitimate businesses operating within licit, transnational markets. Within these scenarios, we see corporations as primary offenders, as agents, and as facilitators of the administration of illicit finances. In all cases, organisational structures provide opportunities for managing illicit finances that individuals alone cannot access, but which require some element of third-party collaboration. In this article, we draw on data generated from our Partnership for Conflict, Crime, and Security Research (PaCCS)-funded project on the misuse of corporate structures and entities to manage illicit finances to make a methodological and substantive addition to the literature in this area. We analyse two cases from our research—corporate bribery in international business and corporate tax fraud—before discussing three main findings: (1) the ostensible legitimacy created through abuse of otherwise lawful business arrangements; (2) the effective anonymity and insulation afforded through such misuse; and (3) the necessity for facilitation by third-party professionals operating within a stratified market. The analysis improves our understanding of how and why business offenders misuse what are otherwise legitimate business structures, arrangements, and practices in their criminal enterprise. Full article

This study analyzes different attitudes toward introduction of smart policing technologies in cybercrime policing among the Korean public and police. Policing is essential for a sustainable community. Technological advances in policing have both positive and negative aspects, making it essential to investigate perceptions of both public and police when introducing smart policing technologies. A discrete choice experiment was undertaken to survey preferences of the public and police toward introduction of such technologies and conduct simulation analysis to compare changes in the acceptance of various scenarios. The study divides cybercrime policing into prevention and investigation. The sample included 500 members of the public and 161 police officers. The results show that the public thinks an increase in yearly taxes and invasion of privacy are the most important factors. Conversely, the police think factors enhancing the efficiency of policing are most important. Moreover, when smart policing technologies are introduced, the public and police perceive more utility in the prevention and investigation of cybercrime, respectively. Few studies in this field separate the prevention and investigation of crimes, or compare perceptions of the public and police toward the introduction of smart policing technologies. This study’s quantitative analysis provides insights lacking in previous literature. Full article

Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules. For this reason, the policy choice to offer a tax amnesty (‘tax amnesty policy’) is often controversial. The tax amnesty policy and resulting program offered by the Government of Indonesia has been criticized both because it is considered to be unfair and because it favors the perpetrators of tax evasion. In particular, the tax amnesty law offered special treatment to taxpayers who participated in the program, such as no checking of the source of funds, no checking of the financial statements reported by law enforcers, protection from punishment on the financial reports provided to the Director General of Taxation, and the requirement to pay only a small penalty. Tax amnesty programs also provide the potential for money laundering. This is certainly the case in Indonesia. In addition, tax amnesty programs weaken law enforcement in Indonesia; in particular, in the areas of corruption and money laundering. This is because law enforcement officers cannot investigate the perpetrators of white-collar crime that benefit from the tax amnesty program. Under the terms of the tax amnesty program, the financial data is not accessible by them. Full article

Complexity in mainstream economics consists in high intermediary consumption of mathematics. A new approach to complexity economics dwells upon path-dependent global systems; their emergence and evolving organisation. The focus here is on the complexity of the real economic world due to globalisation. On-line betting related match-fixing is a case in point about which the article presents non-exhaustive empirical evidence and shows how it is analysed with the standard model of the economics of crime. There is no room for complexity in such an individualistic approach to corrupt behaviour applied to bet-related fixes. A more complex model is sketched based on interactions between a global (though underground) market for fixes and the actual partly legal, partly illegal global sport betting market. These interactions exhibit how complex is the issue of combating betting-related match fixing. Reviewing those major policies envisaged for containing the latter—prohibition; sanctions; regulation; privatisation (betting rights)—the article opts for a global ‘Sportbettobin’ tax on sport betting gains; in the same vein as the famous Tobin tax on international capital transfers. The novelty in this approach is a variable (increasing) rate applied to increasing tranches of taxation (gains) which should dry up the worst cases of on-line bettingrelated match fixing. Full article