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Lindström, Dag --- "Historical perspectives: Swedish and international examples" [2004] ELECD 89; in Sjögren, Hans; Skogh, Göran (eds), "New Perspectives on Economic Crime" (Edward Elgar Publishing, 2004)

Book Title: New Perspectives on Economic Crime

Editor(s): Sjögren, Hans; Skogh, Göran

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781843766452

Section: Chapter 8

Section Title: Historical perspectives: Swedish and international examples

Author(s): Lindström, Dag

Number of pages: 32

Extract:

8. Historical perspectives: Swedish and
international examples
Dag Lindström

INTRODUCTION

Economic crime is usually discussed as a modern problem concerning the
present society and its economy. It is in fact obvious that recent techno-
logical innovations, for example computer technology and new information
tech-nology, have changed the conditions and possibilities concerning
economic crime. Many typical examples of economic crime are not even
possible to imagine during earlier periods of history. Such offences as
VAT-related frauds, insider trading and illegal cartels are all created by modern
legislation. Fraud related to VAT is on the other hand not a new phenomenon,
in the sense that it represents a certain variety of fraud and cheating against the
public revenue system. As long as taxes, customs duties and similar levies have
existed, the economic incentives to evade such levies have also been present.
Laws against insider trade and cartels can in a similar way be seen as a part of
a long history of restrictions regulating the behaviour of different market
agents.
Economic crime is a field characterized by rapid changes. It is also a field
with many unclear, conflicting and changeable norms. These circumstances
make it even more important to study the changes and continuities of
economic crime in a long historical perspective. As the economy rapidly
becomes more international, so does economic crime. Different national
systems of regulations, control and norms meet and maybe even clash.
Attempts are made to create common international regulations. This makes it
all the ...


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