Punishing tax offenders in France and Great Britain: two criminal policies

Alexis Spire (1) , Katia Weidenfeld (2)

1 IRIS - Institut de Recherche Interdisciplinaire sur les enjeux Sociaux - sciences sociales, politique, santé
2 CMH - Centre Maurice Halbwachs

Since roughly 2008-2009, the governments in France and in Britain have encouraged more rigorous penalization of tax fraud. In this article, we compare the implementation of these policies in the two countries on the basis of qualitative and quantitative data. Whilst publicly calling for harsh punishment against tax dodgers, in practice both governments tend to seek a balance between the growing demand for tax equality and the belief that the State should not intervene in the economic realm. The result is a different approach on either side of the Channel: whereas the British institutions support an “exemplary punitive” system, French regulatory system favours a “quasi-administrative” treatment.

Mots clés: Tax fraud; white-collar crime; penalization; France; Great Britain

Domaines: Sociologie; Droit

Alexis Spire, Katia Weidenfeld. Punishing tax offenders in France and Great Britain: two criminal policies. Journal of Financial Crime, 2017. ⟨hal-02273409⟩