The nature of White-Collar Crimes

This paper seeks to analyze and discuss white-collar crime by relating the same to social realities. This will therefore start with an investigation of what are white-collar crimes and why do they exist in society and how are they are linked with to a social problem concept of social deviance or demographics. This will also attempt to determine the reliability of the sources of information and on whether sourcing the same by using government statistics could make one to feel that they are accurate and unbiased.

In 1939, Edwin Sutherland to the American Sociological Society defined white-collar crime as “crime committed by a person of respectability and high social status in the course of his occupation. " (Cornell Law School, n. d. a)  Presently the term could generally cover an  array of nonviolent crimes usually committed in commercial situations for financial gain and are noted to not easy to prove in court due sophistications and concealment by the complexity of transactions.

Given said characteristic of the crimes, one could just see the extent of their commissions as noted to have been costing the United States more than $300 billion annually. Antitrust violations, and computer and internet fraud are some of the most common forms. In other cases, we have insurance fraud and tax evasions as other forms. (Cornell Law School, n. d. a). For the purpose of this paper, we will concentrate on tax evasion by understanding its commission and its relations to some characteristics of the population of particular part of the United States.

(Cornell Law School, n. d. a) As to who could commits tax evasion, the criminal charges are generally brought against individuals and the  sanctions for these type of offense could vary which may include fines, costs of prosecution, forfeitures, supervised release, and imprisonment. However, sanctions can be lessened if the defendant takes responsibility for the crime and assists the authorities in their investigation.

Any defenses available to non-white-collar defendants in criminal court are also available to those accused of white-collar crimes. (Cornell Law School, n. d. a) How is tax evasion committed? Tax evasion could be committed by any who willfully attempts in any manner to evade or defeat any tax imposed by the US government. Taxes may take the nature of income taxes, property taxes, estate taxes, and excise taxes, business taxes like the VAT and all other taxes imposed by law (Cornell Law School, n.

d. b). How is tax evasion in related to social deviance or demographics? Tax evasion of the white-collar crimes, which are, handled the Internal Revenue Service (IRS) of the US. The prosecution however is done by the US Attorney’s Office upon the recommendation of the IRS. As to whether how many goes to jail is question of whether prosecution is commenced. (Tigue, J. Jr. and Lacewell, L. , 2007) One way to compare the relationship between commissions of tax evasion is with the number of population.

Can it be presumed as that where there are more people in an area in the US, there should be greater number of prosecutions? The Department of Justice (DOJ)  data  as of 1994 appears to answer this question in the affirmative as  Tigue, J. Jr. and Lacewell, L. ,2007 using the DOJ data, they reported that  chances of being  recommended for criminal tax prosecution were greater by fifty seven (57) times if you lived in the Roanoke, Virginia  area than if one lived in New Mexico (Tigue, J. Jr. and Lacewell, L. ,2007).

The same could be observed in one compares Pittsburgh (Pennsylvania) area than in Idaho where it was twenty nine (29) times greater for the former over the latter. (Tigue, J. Jr. and Lacewell, L. , 2007)  Definitely, there are more people in Virginia than in New Mexico. Data from the US Census Bureau revealed that population of the mentioned place as follows: For Virginia, 7. 5 million for New Mexico, it has about 1. 9 million. Pennsylvania and Idaho the had a population of 12. 4 million and 1. 5 million respectively (United State Census Bureau, 2006)