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Tax Havens, Merry-go-rounds, and Dutch Sandwiches: An analysis of the language used for describing illicit fiscal behaviors
Örebro University, School of Law, Psychology and Social Work.ORCID iD: 0000-0002-3044-4214
2018 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

This paper analyzes the terminology used by mainstream media and then often echoed in official documents and scholarly writing to describe illicit tax behaviors such as tax crimes, tax fraud and evasion as committed by individuals and organizations. It provides an initial catalog and taxonomy for the different terms currently in use, which include expressions such as tax haven or tax paradise, safe harbor, Dutch sandwich, double Irish, VAT carousel, or VAT merry-go-round, tries to trace their origins where possible, and argues that they mostly suggest and reinforce positive associations with safe places, food or drinks, or playful behavior, and therefore implicitly introduce in the collective imagination ideas of tolerance and indulgence for what is de facto illicit and legally sanctioned behavior. The paper compares terms and expressions in English, Swedish, and Italian, and constitutes a first step towards a more thorough analysis of mainstream tax language and of its consequences on policing, public conversations on revenue collection, and society at large.

Place, publisher, year, edition, pages
2018.
National Category
Law and Society
Research subject
Law
Identifiers
URN: urn:nbn:se:oru:diva-71436OAI: oai:DiVA.org:oru-71436DiVA, id: diva2:1278180
Conference
Law and Arts in Crime Settings, The 19th International Roundtable for the Semiotics of Law (IRSL 2018), Örebro University, Örebro, Sweden, May 23-25, 2018
Available from: 2019-01-13 Created: 2019-01-13 Last updated: 2019-01-15Bibliographically approved

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Trenta, Cristina

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CiteExportLink to record
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Citation style
  • apa
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