Editing Organized crime (section)

====Tax evasion====
{{main|Tax evasion}}
The economic effects of organized crime have been approached from a number of both theoretical and empirical positions, however the nature of such activity allows for misrepresentation.<ref>{{cite journal| last1 = Anderson | first1 = David A. |title=The Aggregate Burden of Crime|journal=Journal of Law and Economics|date=1999|volume=42|issue=2|pages=611–642|doi=10.1086/467436 |pmid= |jstor=10.1086/467436 |doi-access=free | issn = 1040-2446 }}</ref><ref name="Feige & Cebula 2011">{{cite journal  |last1=Feige |first1=Edgar L. |last2=Cebula |first2=Richard | title=Americaʼs Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S. Growth  |journal=MPRA Paper |date=January 2011 |issue=29672  |url=http://mpra.ub.uni-muenchen.de/29672/1/MPRA_paper_29672.pdf  |language=en | issn =  }}</ref><ref>{{cite journal |last1=Feige |first1=Edgar L. |last2=Urban |first2=Ivica |title=Measuring Underground (Unobserved, Non-Observed, Unrecorded) Economies in Transition Countries: Can We Trust GDP? |journal=William Davidson Institute Working Papers |date=1 March 2008 |issue=913  |url=http://deepblue.lib.umich.edu/bitstream/2027.42/64384/1/wp913.pdf  |access-date=|publisher=University of Michigan|hdl=2027.42/64384  |language=en |issn=  }}</ref><ref>{{cite journal |last=Feltenstein & Dabla-Norris|title=An Analysis of the Underground Economy and Its Macroeconomic Consequences|url=https://ideas.repec.org/p/imf/imfwpa/03-23.html|publisher=IMF|date=January 2003|journal=Ideas.repec}}</ref><ref>{{cite journal | last1 = Fugazza | first1 = Marco | last2 = Jacques | first2 = Jean-François |title=Labor market institutions, taxation and the underground economy. |journal=Journal of Public Economics |date=2004 |volume=88 |issue=1–2 |pages=395–418 |doi=10.1016/S0047-2727(02)00079-8  | issn = 0047-2727  }}</ref><ref>{{cite book |last=Giovannini|first=E|title=Measuring the Non-Observed Economy: A Handbook.|date=2002|series=OECD Publishing|doi=10.1787/9789264175358-en|url=http://www.oecd.org/dataoecd/9/20/1963116.pdf|isbn=9789264197459}}</ref> The level of taxation taken by a nation-state, rates of unemployment, mean household incomes and level of satisfaction with government and other economic factors all contribute to the likelihood of criminals to participate in tax evasion.<ref name="Feige & Cebula 2011"/> As most organized crime is perpetrated in the liminal state between legitimate and illegitimate markets, these economic factors must adjusted to ensure the optimal amount of taxation without promoting the practice of tax evasion.<ref>{{cite journal | last1 = Alexeev | first1 = Michael | last2 = Janeba | first2 = Eckhard | last3 = Osborne | first3 = Stefan  |title=Taxation and evasion in the presence of extortion by organized crime |journal=Journal of Comparative Economics|date=2004|volume=32|issue=3 |url=https://deepblue.lib.umich.edu/bitstream/2027.42/39641/3/wp256.pdf |doi=10.1016/j.jce.2004.04.002 |pages=375–387 |hdl=2027.42/39641 |hdl-access=free | issn = 0147-5967 }}</ref> As with any other crime, technological advancements have made the commission of tax evasion easier, faster and more globalized. The ability for organized criminals to operate fraudulent financial accounts, utilize illicit [[offshore bank]] accounts, access [[tax haven]]s or [[tax shelter]]s,<ref>{{cite journal|last1=Masciandaro|first1=Donato|title=The Illegal Sector, Money Laundering and the Legal Economy: A Macroeconomic Analysis|journal=Journal of Financial Crime|date=2000|volume=8|issue=2|pages=103–112|url=http://www.emeraldinsight.com/journals.htm?articleid=1650586&show=abstract|doi=10.1108/eb025972|access-date=2011-06-11|archive-date=2012-09-26|archive-url=https://web.archive.org/web/20120926181629/http://www.emeraldinsight.com/journals.htm?articleid=1650586&show=abstract|url-status=dead|issn=1359-0790}}</ref> and operating goods smuggling syndicates to evade importation taxes help ensure financial sustainability, security from law enforcement, general anonymity and the continuation of their operations. Al Capone became a notorious example of tax evasion. In 1931, he was sentenced to 11 years in federal prison and ordered to pay $215,000 in back taxes, along with accrued interest<ref>{{Cite web |title=Al Capone |url=https://www.fbi.gov/history/famous-cases/al-capone |access-date=2025-04-29 |website=Federal Bureau of Investigation |language=en-us}}</ref>