lnu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Tax Havens, Merry-go-rounds, and Dutch Sandwiches: An analysis of the language used for describing illicit fiscal behaviors
Örebro University, Sweden.ORCID iD: 0000-0002-3044-4214
2018 (English)In: Presented at 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, 2018Conference 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:lnu:diva-124820OAI: oai:DiVA.org:lnu-124820DiVA, id: diva2:1799325
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: 2023-09-21 Created: 2023-09-21 Last updated: 2023-10-25Bibliographically approved

Open Access in DiVA

No full text in DiVA

Authority records

Trenta, Cristina

Search in DiVA

By author/editor
Trenta, Cristina
Law and Society

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 14 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf