Settlement in tax evasion prosecution

It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze the interest for the tax authority of committing, ex-ante, to a settlement strategy. We show that to commit to the use of settlements is ex-ante optimal when the tax authority receives signals that provide statistical information about the taxpayers' true tax liability. The more informative the signal, the larger the additional expected evenue raised by the tax authority when using settlement as a policy tool.

The prosecution service function within the spanish criminal justice system

The Spanish judicial system is independent and headed by the Supreme Court. Spain has a civil law system. The criminal procedure is governed by the legality principle--by opposition to the opportunity or expediency principle--which implies that prosecution must take place in all cases in which sufficient evidence exists of guilt. Traditionally, the role of the PPS in Spain has been very limited during the investigative stage of the process. That stage is under the responsibility of the Examining Magistrate (EM). Since the end of the 1980s, a series of modifications has been introduced in order to extend the functions of the PPS. In 1988, the PPS received extended competences which allow them to receive reports of offenses. Upon knowing of an offense (reported or known to have been committed), the PPS can initiate the criminal proceeding. The PPS is also allowed to lead a sort of plea bargain under a series of restrictive conditions and only for some offenses. At the same time, the PPS received extended competences in the juvenile justice criminal proceeding in 2000. With all this said, the role of the PPS has not changed radically and, during the investigative stage of the process, their main role remains the presentation of the accusation, playing a more active role during the trial stage of the proceeding. In this article the national criminal justice system of Spain is described. Special attention is paid to the function of the PPS within this framework and its relationship to police and courts. The article refers to legal provisions and the factual handling of criminal cases.

Bergsmo, Morten (ed.). Thematic prosecution of international sex crimes. Beijing: Torkel Opsahl Academic Epublisher; 2012, 452 p.

Reseña del libro

Second war powers act, 1942. : Hearings on S. 2208, an act to further expedite the prosecution of the war. January 30 and February 2, 1942. Serial no. 10.

Mode of access: Internet.

Nazi conspiracy and aggression, opinion and judgment. Office of United States Chief of Counsel for Prosecution of axis criminality.

Seals of Dept. of State, War Dept., and International Military Tribunal, on t.p.

Environmental crime prosecution : results of a national survey.

"December 1994."

Federal prosecution of election offenses /

Item 717

The patent application; preparation and prosecution.

Mode of access: Internet.