Economic and tax crimes account for a significant proportion of criminal activity and result in considerable economic damage. In Germany, two of the most prominent offenders in this area in recent years were Thomas Middelhoff and Uli Hoeneß, both of whom served jail sentences. Taking advantage of the widespread media coverage of both cases, the following paper draws on economic theory to compare prison terms with fines. It argues that fines are preferred from an economic perspective and can therefore be considered a useful firstchoice punishment in cases involving white-collar and tax crimes. The paper sees itself in this regard as a plea.
| Identifer | oai:union.ndltd.org:DRESDEN/oai:qucosa:de:qucosa:33907 |
| Date | 03 May 2019 |
| Creators | Follert, Florian |
| Publisher | Universität Leipzig, University of Miami |
| Source Sets | Hochschulschriftenserver (HSSS) der SLUB Dresden |
| Language | English |
| Detected Language | English |
| Type | info:eu-repo/semantics/acceptedVersion, doc-type:article, info:eu-repo/semantics/article, doc-type:Text |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | urn:nbn:de:bsz:15-qucosa2-339003, qucosa:33900 |
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