WHITE COLLAR WORKING GROUP REPORT, FINAL EDITION

• NCJ Number: 145574
• Author(s): D Rauma; N Clark; J Scalia; C McDanal; J Gabriel; R Burress; C Counters; M McDowell; A Purdy; L Fee; Swenson
• Date Published: 1993
• Length: 373 pages
• Publication Format: Document
• Publication Type: Survey
• Language: English
• Country: United States of America

Annotation

The White Collar Working Group was formed to consider issues associated with economic offenses, including property, antitrust, and tax offenses.

Abstract

The group obtained and evaluated monitoring data on economic offenses, analyzed case law related to the issues under consideration, collected and analyzed information for a sample of 191 fraud and theft cases, and analyzed hotline calls involving to economic offenses. The group's report addresses definitional and planning loss issues in theft and fraud offenses and evaluates incremental punishment in relation to loss tables. The report also deals with embezzlement, abuse of trust, financial institution fraud, and computer fraud and abuse. With regard to tax offenses, the report covers tax offenders, tax offense sentences and sentencing guidelines, and tax offenses involving illegally derived income. Additionally, the report discusses offenses involving counterfeit currency and the monitoring of sentencing data for antitrust offenses committed by organizations. Appendixes provide detailed information on the White Collar Working Group, data collection procedures, economic offense data, and relevant case law.