NCJ Number
110369
Journal
Criminology Volume: 24 Issue: 3 Dated: (August 1986) Pages: 553-574
Date Published
1986
Length
22 pages
Annotation
Industry culture and industry economy have been used, with mixed results, to explain violations of law corporate enterprise.
Abstract
The purpose of this paper is to use these theoretical concepts to examine differential noncompliance with tax law across Swedish industry in the early 1980s. A measure of noncompliance by industry is developed using tax audit data. The impact of audit policy on measured noncompliance is evaluated. Differences in industry culture are indicated by information on the presence and diffusion of techniques for noncompliance. Differences across industries in incentives to violate are indicated by bankruptcy rates and opportunities to gain through noncompliance. A hypothetical model is offered that explains the dynamic interaction of these factors and that could generate the static results reported. The paper concludes with a discussion of industry-level analysis in predicting corporate violations. (Publisher abstract)