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Zur Bestrafung bei Wirtschafts- und Steuerkriminalität: Eine ökonomische Analyse

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  • Follert, Florian

Abstract

Vermögens- und Steuerdelikte machen einen beträchtlichen Anteil an kriminellen Handlungen aus und ziehen erhebliche volkswirtschaftliche Schäden nach sich. Zwei der wohl prominentesten Straftäter in diesem Bereich der letzten Jahre waren Thomas Middelhoff und Uli Hoeneß, die beide Haftstrafen verbüßen mussten. Im vorliegenden Beitrag wird die mediale Präsenz der Fälle zum Anlass genommen, die Wirkung der Haftstrafe mit der Geldstrafe anhand der ökonomischen Theorie zu vergleichen. Es wird argumentiert, dass die Geldstrafe aus ökonomischer Perspektive zu präferieren ist, sodass es als sinnvoll erachtet werden kann, in wirtschafts- und steuerstrafrechtlichen Fällen auf die Geldstrafe als Strafe der ersten Wahl zurückzugreifen. Der Beitrag versteht sich diesbezüglich bewusst als Plädoyer.

Suggested Citation

  • Follert, Florian, 2019. "Zur Bestrafung bei Wirtschafts- und Steuerkriminalität: Eine ökonomische Analyse," Working Papers of the European Institute for Socioeconomics 29, European Institute for Socioeconomics (EIS), Saarbrücken.
    • Handle: RePEc:zbw:eiswps:29
    DOI: 10.22028/D291-32283
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    More about this item

    Keywords

    Strafrecht; Steuerhinterziehung; Wirtschaftskriminalität; Kosten-Nutzen-Analyse; Geldstrafe; Ökonomik des Glücks; Criminal law; tax evasion; economic crime; cost-benefit-analysis; fines;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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