Regulating business or policing crime? Tracing the policy convergence between taxation and crime control at the local level
成果类型：
Article
署名作者：
Hornqvist, Magnus
署名单位：
Stockholm University
刊物名称：
REGULATION & GOVERNANCE
ISSN/ISSBN：
1748-5983
DOI：
10.1111/rego.12071
发表日期：
2015
页码：
352-366
关键词：
摘要：
Policing is commonly associated with street-level crime, whereas regulation is instead associated with the complexities of business and market governance. However, this distinction has been questioned by recent research and it seems that the worlds of regulation and policing are tending to merge. Still, little is known about how this convergence is unfolding. By following the intersection of two international policy-level processes - the financialization of organized crime and the upgraded monitoring of tax evasion - down to the level of organizational practice in the Swedish restaurant trade, this article contributes to an understanding of the institutional dynamic behind the recent convergence. At the same time, it discusses the conceptual relationship between policing and regulation, and the counter-arguments that may be needed to overcome the distinction between the two. I specifically address the neglected issue of the differential social valuation of crime and business, and find that it is relativized by a common focus on unreported transactions.
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