Zealand Justice Research Articles

Tax Evasion and Benefit Fraud: A Study of the Use of Techniques of Neutralization

ABSTRACT This article examines the techniques of neutralization (ToN) used by tax evaders and benefit fraudsters in the Aotearoa New Zealand justice system. Using data from court sentencing notes, we code our data into ToN to provide insights into the different excuses and justifications that are used by the two different offender categories. We find overall greater use of ToN by tax evaders (in number of use and in number of kinds), along with greater use of ToN that are legislated mitigating factors, such as claims of a good character. Good character was among the least used ToN among benefit fraudsters. We found limited commonality among the ToN used, with benefit fraud cases more likely to reference anti-social factors (e.g. drugs, gambling, violence or alcohol). Tax offenders were more likely to claim the act was anomalous, while benefit fraudsters were more likely to focus on excusing factors, such as physical or mental health. Tax evaders were also more likely to deny injury from their actions, while a higher proportion of benefit fraudsters were actively making reparation for their offending, despite financial necessity being a common ToN for the offending. Overall, the ToN used by tax evaders supports the literature that suggests that tax evaders, as white-collar criminals, are better able to exploit their existing advantage in the justice system than their benefit fraudster counterparts.

The shifting landscape of post-conviction review in New Zealand: reflections on the prospects for the Criminal Cases Review Commission

ABSTRACT Concerns about the lack of integrity in the criminal process, and resulting miscarriages of justice, dented public confidence in the New Zealand justice system and its limited post-conviction review procedures. In turn, this generated an appetite for a Criminal Cases Review Commission, modelled on the English and Scottish Commissions. This article draws on evidence from the English Commission to consider the prospects for the New Zealand Commission given its proposed investigative powers, its criteria for referring cases to the appeal court and its remit beyond casework. It argues that while it is assumed that the New Zealand Commission will have more liberal powers to refer cases back to the appeal court than its sister Commission in England, evidence suggests that its decisions will be similarly restricted by the Court's statutory obligations and its evolving jurisprudence.

Tax evasion and welfare fraud: do punishments fit the crime or the perception of the crime?

PurposeIndividuals with fewer resources often receive more punitive treatment in the justice system than those who are more privileged. This situation is frequently justified with reference to societal preferences. To test the accuracy of this justification, the purpose of this study is to report on the extent to which the different treatments of tax evaders and welfare fraudsters in the Australian and New Zealand justice systems reflect the views of these societies.Design/methodology/approachAttitudes are captured in a survey with 3,000 respondents in Australia and New Zealand.FindingsWhen asked directly, the majority of respondents (58 per cent) perceive no difference in people committing welfare fraud or tax evasion. However, responses to presented scenarios on tax evasion and welfare fraud show different tolerances for each crime. When provided with scenarios including crimes and criminals, results show that survey respondents see tax evasion as a less serious crime. However, when asked about their own propensity to commit the same offence, respondents indicate that they are more likely to engage in welfare fraud than tax evasion. The authors also report on factors that have an impact on individual’s attitudes towards tax evasion and welfare fraud.Social implicationsThe survey results do not clearly show more punitive attitudes towards tax evasion or welfare fraud. Thus, the authors do not find support for the suggestion that the harsher treatment of welfare fraud can be justified with reference to society’s views.Originality/valueThe study reports on original survey research.

The Construction of Crime: The Presumption of Blue-Collar Guilt and White-Collar Innocence

This study examines a recent legislative change in New Zealand social policy that provides for the partners of people engaging in welfare fraud to be prosecuted for the crime and to be jointly liable for the debt generated from the crime. This situation applies where the partner knew, or ought to have known, of the fraud. This approach may be contrasted with the treatment of the partners of those who engage in tax evasion, or other forms of financial crime, who are not liable for prosecution or any debt resulting from the offence.Discrimination of those on welfare is well-established. The article highlights the extent to which welfare beneficiaries are now targeted for greater punitive measures in New Zealand and the increasing criminalisation of welfare in the country. The practices outlined appear to contravene the New Zealand Human Rights Act. Moreover, these practices are not aligned with the basic provisions of criminal law: that a guilty mind and a positive act are present for a crime to be committed. The study draws attention to issues of equity, knowledge of crime, and the construction of crime and criminals in the New Zealand justice system.

The Use of the Internet by Courts and the Judiciary: Findings from a Study Trip and Supplementary Research

This paper is a summary of a research report focusing on the provision of Judicial and court information to the public through the use of the internet, and how this technology can be used in the New Zealand courts system. Most of the study was conducted through a research trip to the jurisdictions concerned, and was supported by supplementary research. Specifically of interest for the purposes of this report were the issues, challenges and difficulties faced in the implementation of technology in the Court environment. Hence the focus of research was on not only the administrative and technical aspects of technology, but also the legislative and environmental aspects. This paper begins with an overview of the drivers behind the study, and discusses such factors as the restructuring of New Zealand's Justice sector and the issues surrounding access to justice and the law. A discussion of factors such as the technology tools used in courts, and requirements regarding security, privacy, rules and directions follows. The report suggests that many of the underlying drivers associated with both the technology capabilities and the contemporary demands placed on Courts that were observed overseas, are present in New Zealand. It is suggested that for New Zealand Courts to develop a strategic vision for technology in the Court environment and associated work programmes would provide significant benefits to Courts, users of the Courts and the community at large. In particular improving access to Court information and implementation of electronic filing, will vastly improve community confidence in the justice system, reduce costs for the legal profession and other users, introduce further efficiencies in Court processes, and contribute toward faster disposal and timeliness standards.

Respondent Understanding of the 1999 Referendum Question on a Reform of the New Zealand Justice System

A referendum question at the 1999 New Zealand general election resulted in a 92% 'Yes' vote in favour of reform of the New Zealand justice system. However, even supporters of the referendum conceded the question was poorly designed and open to different interpretations. To examine these interpretations, we deconstructed the referendum question into five constituent questions and tested these on a sample of potential voters. Support for the constituent questions ranged from 70% to 95%, and subsequent probing revealed that respondents' understanding and interpretation of the key concepts varied considerably. These findings emphasise that survey professionals need to be involved in designing referendum questions and that proposed questions need cognitive pre-testing to ensure they convey their intended meaning and can be understood by voters. A poorly designed question reduces the credibility of the referendum process and threatens the outcome of specific policy initiatives.

Family Group Conferencing: A Case-Study of the Indigenisation of New Zealand's Justice System

(1998). Family Group Conferencing: A Case-Study of the Indigenisation of New Zealand's Justice System. Current Issues in Criminal Justice: Vol. 10, No. 2, pp. 168-182.

Women's Experiences of the Justice System

This article considers the impact of gender upon women's experiences of the New Zealand justice system, as lawyers and clients. As well as summarising study and survey material, it draws upon information provided to the Law Commission in the course of its project on Women's Acces to Justice: He Putanga mo nga Wahine ki te Tika. It concludes that women are still significantly disadvantaged by the justice system as a result of their gender and that there is an ongoing need for debate and consideration of these issues if women's access to justice is to be improved.

Book Review: Sacred Cows and Rogue Elephants: Policy Development in the New Zealand Justice Department

Book Review: Sacred Cows and Rogue Elephants: Policy Development in the New Zealand Justice Department