Taxing Crime: A New Power to Control

This chapter deals with the taxation of criminal activities. In addition to tracing the development of the relevant jurisprudence across a number of jurisdictions, it examines the increasing regulation, and thus control, of criminal activity through the tax authorities as distinct from the police. In that way it reflects a general trend towards the ‘civil’ising of the criminal process. The traditional criminal process is now viewed as only a part of a wider spectrum of tools available to the state. These tools are geared towards controlling the criminal environment through regulation rather than correctional interventions.