Corporate taxation, corporate power, and corporate harm

Globalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies, outlines some of the key methods corporations use to minimise their tax liabilities, explores the interdependencies between the demand for reduced tax liabilities and the professional infrastructure of tax planning and avoidance, and examines how the contemporary political economy of corporate taxation enhances the bargaining power of transnational corporations in the implementation of tax policy.

The discursive construction of evidence in police interviews:case study of a rape suspect

This article presents an analysis of the discursive construction of evidence in an English police interview with a rape suspect. The analytic findings differ from previous research on police–suspect interview discourse, in that here the interviewers actively lead an interviewee to produce defence evidence. The article seeks to make the following contributions: (i) it demonstrates the interactional mechanisms through which the interviewers co-construct the interviewee’s own version of events, and highlights the potential legal ramifications by focusing on the construction of one key evidential aspect, namely, consent; (ii) it lends weight to the hypothesis that interviewer agendas are strongly determinative of interview outcomes in terms of the evidential account produced, while making the important new contribution of showing that this is not simply a case of police interviewers being inevitably prosecution-focused; and (iii) it aims to provoke further investigation into the significance of interviewer discursive influence in cases where consent is at issue, against a backdrop of increasing numbers of rape cases being discontinued by the police at this early stage of the criminal justice process.

An analysis of police interview discourse and its role(s) in the judicial process

This study analyses the current role of police-suspect interview discourse in the England & Wales criminal justice system, with a focus on its use as evidence. A central premise is that the interview should be viewed not as an isolated and self-contained discursive event, but as one link in a chain of events which together constitute the criminal justice process. It examines: (1) the format changes undergone by interview data after the interview has taken place, and (2) how the other links in the chain – both before and after the interview – affect the interview-room interaction itself. It thus examines the police interview as a multi-format, multi-purpose and multi-audience mode of discourse. An interdisciplinary and multi-method discourse-analytic approach is taken, combining elements of conversation analysis, pragmatics, sociolinguistics and critical discourse analysis. Data from a new corpus of recent police-suspect interviews, collected for this study, are used to illustrate previously unaddressed problems with the current process, mainly in the form of two detailed case studies. Additional data are taken from the case of Dr. Harold Shipman. The analysis reveals several causes for concern, both in aspects of the interaction in the interview room, and in the subsequent treatment of interview material as evidence, especially in the light of s.34 of the Criminal Justice and Public Order Act 1994. The implications of the findings for criminal justice are considered, along with some practical recommendations for improvements. Overall, this study demonstrates the need for increased awareness within the criminal justice system of the many linguistic factors affecting interview evidence.

Psychic Punishment Costs and Deterrence

In this paper we analyze criminal deterrence in the presence of specific psychic costs of punishments. We consider a dynamic model with three players, analyzing the choices of a representative lawmaker, potential criminal and judge. In our setting the lawmaker decides whether to introduce a fixed punishment enhancement above a chosen threshold of crime level, depending on its popularity among the voters. In reaction, the judge, who is influenced by her own preferences as well as the opinion of her peer group, might change the probability of punishment, through affecting the standard of reasonable doubt. Our results suggest that large discontinuous and mandatory increases in punishment can have unintended effects that are contrary to the stated goal of such punishment enhancements. In equilibrium, when either the judge or her peer group is "anti-punishment" enough, the level of criminal activity might increase in response to the punishment enhancement. This perverse effect is less likely to occur if there is a higher number of peer groups within the "elite", so that a greater extent of self-selection by judges can occur. Our results have relevance for a number of areas outside the traditional criminal justice system as well, such as special courts (such as ecclesiastical or military courts), or the strictness and enforcement of regulations.

Guatemala: A Failing State?

 Guatemala is not a failed state and is unlikely to become one in the near future. Although the state currently fails to provide adequate security to its citizens or an appropriate range of effective social programs, it does supply a functioning electoral democracy, sound economic management, and a promising new antipoverty program, My Family Progresses (MIFAPRO).  Guatemala is a weak state. The principal security threats represented by expanding Mexican drug trafficking organizations (DTOs), criminal parallel powers, and urban gangs have overwhelmed the resources of the under-resourced and compromised criminal justice system. The UN-sponsored International Commission against Impunity in Guatemala (CICIG), however, has demonstrated that progress against organized crime is possible.  The principal obstacles to strengthening the Guatemalan state lie in the traditional economic elite’s resistance to taxation and the venal political class’ narrow focus on short-term interests. Guatemala lacks a strong, policyoriented, mass-based political party that could develop a coherent national reform program and mobilize public support around it.  The United States should strengthen the Guatemalan state by expanding the Central America Regional Security Initiative (CARSI) and by strongly supporting CICIG, MIFAPRO, and the Supreme Electoral Tribunal (TSE).

The influence of the cross -race effect on lineup construction and fairness

Lineup procedures have recently garnered extensive empirical attention, in an effort to reduce the number of mistaken identifications that plague the criminal justice system. Relatively little attention, however, has been paid to the influence of the lineup constructor or the lineup construction technique on the quality of the lineup. This study examined whether the cross-race effect has an influence on the quality of lineups constructed using a match-to-suspect or match-to-description technique in a series of three phases. Participants generated descriptions of same- and other-race targets in Phase 1, which were used in Phase 2. In Phase 2, participants were asked to create lineups for own-race targets and other-race targets using one of two techniques. The lineups created in this phase were examined for lineup quality in Phase 3 by calculating lineup fairness assessments through the use of a mock witness paradigm. ^ Overall, the results of these experiment phases suggest that the race of those involved in the lineup construction process influences lineups. There was no difference in witness description accuracy in Phase 1, which ran counter to predictions based on the cross-race effect. The cross-race effect was observed, however, in Phases 2 and 3. The lineup construction technique used also influenced several of the process measures, selection estimates, and fairness judgments in Phase 2. Interestingly, the presence of the cross-race effect was in the opposite direction as predicted for some measures in both phases. In Phase 2, the cross-race effect was as predicted for number of foils viewed, but in the opposite direction for average time spent viewing each foil. In Phase 3, the cross-race effect was in the opposite direction than predicted, with higher levels of lineup fairness in other-race lineups. The practical implications of these findings are discussed in relation to lineup fairness within the legal system. ^

The Prison System and the Media: How “Orange Is The New Black” Engages with the Prison as a Normalizing Agent

The purpose of this project is to ascertain the ways in which Orange is the New Black uses its platform to either complicate or reify narratives about the prison system, prisoners and their relationship to the state. This research uses the works of Giorgio Agamben, Colin Dayan, Michelle Alexander and Lisa Guenther to situate the ways the state uses the prison and social narratives about the prison to extend its control on certain populations beyond prison walls through police presence, parole, the war on drugs and prison fees. From that basis, this work argues that while Orange does challenge some narratives about race and sexuality, because of its reliance on “bad choices” as a humanizing trope and its reliance on certain racialized stereotypes for entertainment, the show ultimately does more to reify existing narratives that support state interests.

Lei Maria da Penha: da convivência com as práticas do sistema de justiça no submédio do Vale do São Francisco

The inequalities that mark the women’s lives in societies around the world have been the subject of intense discussion by the feminist movement, with developments in questioning about possibilities of full citizenship. In this scenario the Brazilian feminist movement has achieved steadily, in recent decades, an effort to participate in the formulation of the public policy agenda, as well as the realization of demands to institutionalize the legal parameters as regulations for the issue of violence against women. On the grounds of social justice, many discourses are made with a focus on reframing the institutional role of the state in the areas of constitutional law and criminal law. Considering these discourses, proposals were reformulated and the action of the state was resized, what ended in the enactment of Law 11,340 / 2006 (Maria da Penha Law), with a great impact on the Brazilian criminal justice system. Taking this perspective as its starting point, this research is focused on understanding the struggles for access to the legal field regarding the implementation of the Maria da Penha Law. This qualitative and quantitative research analyses the way the social practices and social representations which involve activists of the feminist movement and operators from the justice system are established in Juazeiro/ BA and Petrolina/PE before the institutional reshuffles of the state. As a result, it was revealed that, despite inconsistencies in the performance of the criminal justice system, the positioning of feminist activism is grounded on the assumption.

The Right to Bodily Integrity and the Rehabilitation of Offenders Through Medical Interventions : A Reply to Thomas Douglas

Peer reviewed

Maltreatment and Juvenile Delinquency Among Crossover Youth

Objectif. Les jeunes crossover sont définis comme des adolescents qui sont à la fois victimes de maltraitance et délinquants juvéniles. L'objectif de ce mémoire est d’examiner les relations entre les paramètres de la maltraitance (ex., récurrence, sous-types et variété) et les paramètres de la délinquance juvénile (ex., précocité, volume, variété, gravité moyenne et présence de sous-types) vécus par les jeunes crossover. Méthodes. La source des données est constituée de rapports officiels pour tous les adolescents et adolescentes québécois qui ont plaidé coupables ou ont été reconnus coupables d'un crime entre le 1e janvier 2005 et le 31 décembre 2010. D'abord, un portrait des jeunes crossover québécois est dressé à l’aide de statistiques descriptives. Ensuite, des analyses multivariées sont utilisées pour déterminer si les paramètres de la maltraitance prédisent les différentes dimensions de la délinquance et pour examiner les différences selon le sexe. Résultats. La délinquance des jeunes crossover est plus importante que celle des délinquants non-maltraités. Les expériences différentielles de la maltraitance sont liées à des paramètres hétérogènes de la délinquance juvénile. La récurrence de la maltraitance est un prédicteur important des paramètres de la délinquance ultérieure. De plus, la maltraitance est particulièrement influente sur la délinquance des garçons. Implications. Les interventions au sein des systèmes de la protection de la jeunesse et de la justice juvénile doivent être adaptées afin d'identifier les jeunes à risque de délinquance grave, de cibler les dimensions spécifiques de la maltraitance et d’entraver leurs liens à la délinquance ultérieure. L'intervention doit être privilégiée pour les victimes de multiples incidents de maltraitance et pour les garçons victimes de maltraitance.

Women, Drug use and Imprisonment. Intersectional Approach

Research on women prisoners and drug use is scarce in our context and needs theoretical tools to understand their life paths. In this article, I introduce an intersectional perspective on the experiences of women in prison, with particular focus on drug use. To illustrate this, I draw on the life story of one of the women interviewed in prison, in order to explore the axes of inequality in the lives of women in prison. These are usually presented as accumulated and articulated in complex and diverse ways. The theoretical tool of intersectionality allows us to gain an understanding of the phenomenon of women prisoners who have used drugs. This includes both the structural constraints in which they were embedded and the decisions they made, considering the circumstances of disadvantage in which they were immersed. This is a perspective which has already been intuitively present since the dawn of feminist criminology in the English-speaking world and can now be developed further due to new contributions in this field of gender studies.

Who needs evidence? Radical Feminism, the Christian Right and sex work research in Northern Ireland

This chapter describes my experiences of conducting research on commercial sex in Belfast, Northern Ireland which was conducted as part of a larger British Academy – Leverhulme Trust funded study that examined the policing and legal regulation of commercial sex in Belfast (Northern Ireland) along with three other cities: Manchester (England), Berlin (Germany) and Prague (Czech Republic). This study provided the first empirical analysis of commercial sex in the jurisdiction and was instrumental in shedding light on prevalence rates for those involved in the industry as well as providing demographic information on the age, nationality and sexual orientation of sex workers along with the sector worked in, whether on-street or off-street. In the chapter I consider my role as a researcher and highlight some of the difficulties that I experienced conducting what was seen as controversial research in the politically, socially and culturally conservative context of Northern Ireland.