ABSTRACT

This chapter attempts to develop somewhat more sophisticated arguments to show how the nature of law is such that egalitarian attempts to control crimes of corporations can have the consequence of worsening both intranational and international inequality. It argues that there are certain reasons why only a small number of notably severe abuses by powerful corporations are selected for effective legal control in developed countries. Tax evasion is a useful paradigm for understanding transnational corporate crime. It is common knowledge that both individuals and companies frequently transfer income to tax havens outside of the national borders of the country in which they operate so as to avoid tax. Government lawyers, who must in many ways be general practitioners, frequently cannot compete with corporation lawyers who spend their lives finding out everything there is to know about a narrowly delimited area of, for example, tax loopholes.