Taxing Crime
Professors Ray Friel and Shane Kilcommins have recently contributed a chapter, entitled ‘Taxing Crime: a new power to control’ in The Palgrave Handbook of Criminal and Terrorism Financing Law. The book is edited by Colin King, Clive Walker, and Jimmy Gurulé. The chapter deals with the taxation of criminal activities. In addition to tracing the development of the relevant jurisprudence across a number of jurisdictions, it examines the increasing regulation, and thus control, of criminal activity through the tax authorities as distinct from the police. In that way it reflects a general trend towards the ‘civil’ising of the criminal process. The traditional criminal process is now viewed as only a part of a wider spectrum of tools available to the state. These tools are geared towards controlling the criminal environment through regulation rather than correctional interventions.
