This dissertation consists of three essays addressing two issues related to crime and tax evasion. The first essay investigates the relationship between property and violent crime with law enforcement expenditures. The second essay examines the market structure in transition economies and the effects on firm-level tax evasion. The third essay investigates the incidence of tax evasion in a general equilibrium framework. The topics in all three essays are linked by their focus on criminal or illegal behavior. The essays also answer questions related to developing sound governmental policy and decision-making. Chapter one attempts to identify the impact on crime of increasing law enforcement expenditures. We examine the specific channels the public has to influence crime (e.g., the level of expenditures, the number of police officers), to determine what role, if any, they may play in influencing crime rates for property crime and for violent crime. Conclusions in previous research are equivocal, and often do not adequately address the obvious simultaneity of crime and enforcement efforts. We use the Arellano-Bond system GMM estimation method to control for this simultaneity. Results from our preferred GMM estimation method show clearly that increases in law enforcement expenditures help reduce crime rates; other methodologies typically give results that are not robust. The second chapter extends previous empirical work evaluating the determinants of tax evasion by firms in which tax evasion may be similar to a tax advantage under the law. This chapter contributes to the tax evasion literature by identifying market structures in which it may be easier to evade or where high levels of evasion take place. Results indicate that fighting corruption is still an important factor in determining the level of evasion. However, the data also suggests a long run situation in which the tax advantage of evasion has been replicated and competed away; more competitive markets have lower levels of evasion whereas monopolistic markets have higher levels of evasion. Further, tax evasion will occur in more service oriented industries. Chapter three develops and calibrates a general equilibrium model to investigate how tax evasion affects the incidence of taxes. Previous tax incidence work has considered tax evasion; however little has been done considering the distributional impact of tax evasion. There may be cases in which individuals, other than evaders, indirectly benefit or lose from tax evasion. This work contributes to the literature by clearly linking the individual or firm decision to evade to a general equilibrium analysis of tax evasion using microeconomic foundations. Including evasion decisions in tax incidence analysis has implications for both tax policy and enforcement agency decision making, and is an important step toward understanding how evasion affects the whole economy.

Crime severity has been found to be one of the best predictors of sentencing decisions (Darley, Carlsmith, & Robinson, 2000). There is however a dearth of research examining the effect of offender and victim ethnicity on perceptions of crime seriousness, and the few studies that do exist have produced equivocal findings. Some studies find an effect of victim ethnicity (e.g., Cohen-Raz, Bozna, & Glicksohn, 1997), some studies find no significant effects of offender nor victim ethnicity (e.g., Benjamin, 1989), and some studies only find effects under certain conditions, such as when the crime is of low seriousness (e.g., Herzog, 2003a). The present study was conducted in an attempt to clarify these convoluted findings by using measures of modern and old-fashioned prejudice. Whereas old-fashioned prejudice refers to the belief that an out group is in someway inferior, modern prejudice refers to the view that a minority group no longer faces discrimination or that the minority group is being too pushy when advocating for equal rights (McConahay, 1983). Using a sample of undergraduate psychology students, it was found that when the crime was perceived as being quite severe, harsher punishments were recommended for the offender. Further to this, participants scoring high in modern prejudice perceived crimes to be more severe and recommended longer sentences in certain offender-victim ethnicity conditions than participants scoring low in modern prejudice. However, contrary to the hypotheses, no significant differences were found between high and low old-fashioned prejudice participants. Perceived offender responsibility and stability were also found to affect perceptions of crime severity and recommended punishment. When an offence was described as being stable (i.e., the offender had committed similar crimes in the past), participants rated the crime as being more severe and recommended a harsher punishment than when it was the offenders first offence. Additionally, when participants attributed responsibility for the crime to the offender, crime severity ratings were higher and recommended punishments were longer. The implications of these results are discussed and recommendations for future research are put forward.

This project will be comprised of two chapters. The first section will include a comprehensive literature review component defining violence, exploring the current theoretical explanations of violence, as well as coming up with a better way to categorize causal factors and the role of institutions. The triad of social violence is proposed as a more effective theoretical discourse towards effectual social policy. The first section is intended to establish a theoretical link between naturally occurring social violence and social indicators such as poverty and population increases. In section two, I seek to illustrate the argument that declining violent crime rates in Canada are unnatural. Attitudes and public perceptions of the justice system will be statistically analyzed using the data from the General Social Survey on victimization. The relationship between deteriorating attitudes and declines in reported violence are then discussed in greater detail.

At a time where cutbacks on spending are a huge focal point across all government levels, the prison system, and effectively combating crime, has been intensely focused upon. With the United States having the highest rate of incarceration of any country in the world, the significance of this focus is understandable. Its prison system is much larger compared to that of other nations, and therefore is a high priority for the United States. As stated in The Economist, “No other rich country is nearly as punitive as the Land of the Free.” With such high costs associated with the prison system, understanding the most effective ways to operate the facilities and programs is necessary. When looking at the impact of the system on reducing crime, there are various programs that have different effects on crime reduction. Analyzing what has the most potential for reducing crime while taking costs into account is useful for the government in an attempt to most effectively utilize resources and the allotted budget.

In this paper I discuss retributivist justifications for legal punishment. I argue that the main moral retributivist theories advanced so far fail to support a plausible system of legal punishment. As an alternative, I suggest, with some reservations, the legal retributivism advanced by Alan Brudner in his Punishment and Freedom.

Research on reporting crime to the police on the individual- and incident- levels has received much attention over the years. However, many studies examining neighborhood-level effects on reporting are limited in scope. The current study examines the relationship between neighborhood characteristics central to social disorganization theory and police notification. Data for this study were derived from Warner’s (2004) study entitled “Informal Social Control of Crime in High Drug Use Neighborhoods in Louisville and Lexington, Kentucky, 2000.” The analysis uses OLS regression models to isolate how different neighborhood characteristics impact reporting. Findings indicate that disadvantage and mobility have a positive effect on reporting but are mediated by social cohesion. Social cohesion has a negative effect on reporting while confidence in police had no significant effects. Suggestions for future research are also discussed.

Ungdomar är mer utsatta för misshandel och olaga hot än vuxna samtidigt som brott mot unga anmäls mer sällan. Därför är det viktigt att studera hur ungdomars tendenser att polisanmäla brott kan ökas. Forskning visar att positiva erfarenheter av, samt vissa kunskaper om polisiärt arbete är relaterat till positiva attityder gentemot polisen. Syftet med studien var att undersöka om ökade kunskaper genom ett informationstillfälle med polisen påverkar ungdomars attityder. Experimentgruppen hade efter att de fått information positivare attityder till polisen än innan, samt positivare än kontrollgruppen som inte fått någon information. Flickorna utvecklade positivare attityder till polisen än pojkarna. Främsta anledningen att polisanmäla var uppfattningen av brottets allvar. Resultatet generaliseras med försiktighet med tanke på deltagarnas homogena sociala och etniska bakgrund. Framtida forskning behövs kring huruvida attityder relaterar till ökade anmälningstendenser. Även fördjupade studier kring könsskillnader behövs för att se vad dessa skillnader beror på.

While in several jurisdictions corporate criminal liability is accepted, in Brazil the maxim still prevails that corporations cannot commit crimes. In common law countries the attribution of criminal liability to corporations was developed more than a century ago, and the concept of corporate criminal liability has been extensively discussed. This work is an attempt to look into the common law experience and to offer a plausible basis for the introduction of corporate criminal liability in Brazil. The research is essentially theoretical; it is mostly based on relevant literature from Britain, Canada and United States, three exponents of common law jurisdictions, and on relevant literature from Brazil.

Crime severity has been found to be one of the best predictors of sentencing decisions (Darley, Carlsmith, & Robinson, 2000). There is however a dearth of research examining the effect of offender and victim ethnicity on perceptions of crime seriousness, and the few studies that do exist have produced equivocal findings. Some studies find an effect of victim ethnicity (e.g., Cohen-Raz, Bozna, & Glicksohn, 1997), some studies find no significant effects of offender nor victim ethnicity (e.g., Benjamin, 1989), and some studies only find effects under certain conditions, such as when the crime is of low seriousness (e.g., Herzog, 2003a). The present study was conducted in an attempt to clarify these convoluted findings by using measures of modern and old-fashioned prejudice. Whereas old-fashioned prejudice refers to the belief that an out group is in someway inferior, modern prejudice refers to the view that a minority group no longer faces discrimination or that the minority group is being too pushy when advocating for equal rights (McConahay, 1983). Using a sample of undergraduate psychology students, it was found that when the crime was perceived as being quite severe, harsher punishments were recommended for the offender. Further to this, participants scoring high in modern prejudice perceived crimes to be more severe and recommended longer sentences in certain offender-victim ethnicity conditions than participants scoring low in modern prejudice. However, contrary to the hypotheses, no significant differences were found between high and low old-fashioned prejudice participants. Perceived offender responsibility and stability were also found to affect perceptions of crime severity and recommended punishment. When an offence was described as being stable (i.e., the offender had committed similar crimes in the past), participants rated the crime as being more severe and recommended a harsher punishment than when it was the offenders first offence. Additionally, when participants attributed responsibility for the crime to the offender, crime severity ratings were higher and recommended punishments were longer. The implications of these results are discussed and recommendations for future research are put forward.

Given the relative lack of information about female gang membership in Canada and the hidden nature of this population, a qualitative approach for understanding the lives of female gang members, through a life course perspective guided by feminist standpoint epistemology is utilized in this dissertation. The data for this study are obtained from interviews with fifteen girls and young women who claimed youth gang membership in their lives, from the cities of Saskatoon and Edmonton. .<p>The critical feminist perspective serves as the theoretical framework for this study. It directs us to an understanding in which girls are regarded as active agents in their own lives and who are striving to better their lives albeit with the limited options available to them in the face of locally available constructions of opportunity and possibility. The analyses reflect the lived experiences of the respondents and illuminate the ways in which the personal troubles and daily lives of respondents are explicitly overshadowed by larger public issues. Through critical analysis, this study draws attention to the ways in which girls experiences of ageism, racism, classism, and sexism interact, resulting in social exclusion, isolation from social institutions, and a subsequent involvement with youth gangs. .<p>The study reveals a heterogeneity of respondents experiences especially with respect to being treated as equals by their male counterparts. From the analysis, it is evident that gangs are highly gendered groups in which gender hierarchies force girls to find ways both to create personas of toughness and independence through participation in violent activities yet also to display appropriate feminine behaviours of sexually non-promiscuous females. Importantly, the decisions to leave the gang are triggered by the negative affects of gang life. Once out of the gang, the girls under study seemed to refocus their efforts toward educational opportunities and obtaining job-related skills. In the end, my research indicates that awareness about the dangers of gang life including the negative consequences of gang membership need to form a core of prevention programs, especially those designed for younger girls and children.