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Research Handbook on Money Laundering

Research Handbook on Money Laundering

Elgar original reference

Edited by Brigitte Unger and Daan van der Linde

Although the practice of disguising the illicit origins of money dates back thousands of years, the concept of money laundering as a multidisciplinary topic with social, economic, political and regulatory implications has only gained prominence since the 1980s. This groundbreaking volume offers original, state-of-the-art research on the current money laundering debate and provides insightful predictions and recommendations for future developments in the field.

Chapter 22: Cash economy, measuring the tax gap from the tax administrative perspective

Victor van Kommer

Subjects: economics and finance, economic crime and corruption, law - academic, corruption and economic crime, politics and public policy, terrorism and security


Lately, the US and the FATF have made a large effort to include tax evasion as a predicate crime for money laundering. Tax evasion in Europe is a predicate crime only in some countries, such as Greece, where the anti-money laundering (AML) policy concern is mainly to hunt out corruption and tax evasion, or in the Netherlands, where tax fraud is fought by a specific police-like authority, FIOD. Tax evasion is, however, not a predicate crime for money laundering in other countries, such as in Austria, where hunting drug dealers is the major concern of AML authorities. When it turned out that the German government had offered several million euros to a Liechtenstein bank employee for a list of potential German tax evaders holding an account in Liechtenstein (see the contribution of Prince Michael von and zu Liechtenstein in this volume, Chapter 11), it became quite clear that hunting tax evaders will become more important in the future. In particular, governments in need of financing their public debt will become more eager to hunt tax evaders, as the German government demonstrated.

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