Bibliography

Books, articles, journals and publications

Ad Hoc Committee. Ad Hoc Committee to Elaborate a Comprehensive International Convention on Countering the Use of Information and Communications Technologies for Criminal Purposes. New York: United Nations.

Alalehto (2015). White Collar Criminals: the State of Knowledge. The Open Criminology Journal 8(1) 28–35.

Alalehto and Larsson (2012). Who is the economic criminal? A comparison between countries and types of crime. Sociological research 49(1) 25–44.

Alstadsæter, A. Godar, S. Nicolaides, P. and Zucman, G. (2023). Global Tax Evasion Report 2024. Brussels: EU Tax Observatory.

Alstadsæter, A. Planterose, B. Zucman, G. and Økland, A. (2022). Who owns offshore real estate? evidence from Dubai. EU Tax Observatory Working Paper No. 1.

Alstadsæter, A. Johannesen, J. and Zucman, G. (2019). Tax evasion and inequality. American Economic Review 109 (6) 2073–2103.

Baldwin, R. Cave, M. and Lodge, R. (eds.) (2010). Enforcement and Compliance Strategies av Gunningham, N. in The Oxford Handbook of Regulation (2010) pg. 120.

Benson and Chio (2020). Who commits occupational crimes? I Rorie, M. (ed.) The handbook of white-collar crime. Hoboken: Wiley Blackwell, pg. 97–112.

Benson, M. (2020). Theoretical and Empirical Advances in the Study and Control of White-Collar Offenders. Justice Evaluation Journal. 4. 1–20.

Boutwell et al. (2015). A unified crime theory: The evolutionary taxonomy, Aggression and Violent Behaviour 25(B): 343–353.

Brodie Neil and Donna Yates, D. (2022). Money Laundering and Antiquities, Transfer 1, 97–109.

Brunovskis, A. and Ødegård, A. M. (2022). Aggravated exploitation and foreign employees. The grey zone between ordinary working life and human trafficking. Fafo report 2022: 14.

The Budapest Convention (2001). Convention on Cybercrime. (ETS No. 185). Strasbourg, France: Council of Europe.

Capgemini (2019). Are review of ID administration. Oslo: Gapgemini Invent

DeBacker, J.; Bradley, T.H; Anh, T. Yuskavage, A. (2015). Legal Enforcement and Corporate Behavior. An Analysis of Tax Aggressiveness after an Audit, Journal of Law and Economics, 58: 291–324. Beer et al. (2015).

De Coning, E. (2019). Are criminal offences being penalised in the fishing industry? Digital appendix to NOU 2019: 21 The future of fisheries control

DFØ (2021). Building a long-term cooperation – A preliminary evaluation of the National Interagency Intelligence and Analysis Centre (NTAES). DFØ report 2021:5. Oslo: The Norwegian Agency for Public and Financial Management (DFØ).

DFØ (2022). Evaluation of the local police reform – an assessment of results and effects. DFØ report 2022:6. Oslo: Norwegian Agency for Financial Management (DFØ).

DFØ and Difi (2017). The Ministries’ management of cooperation tasks given to subordinate agencies. Guidance note DFØ 2017/1. Guidance note, the Norwegian Digitalisation Agency (Difi) 2017/1. Oslo: Norwegian Agency for Financial Management (DFØ).

Difi (2019). What is good government governance? Difi report 2019:9. Oslo: the Norwegian Digitalisation Agency (Difi).

Directive 2014/41/EU. Directive 2014/41/EU of the European Parliament and of the Council of 3 April 2014 regarding the European Investigation Order in criminal matters.

DNB (2024). Financial Security in an Uncertain World. Threats and trends from a DNB perspective 2024. Oslo: DNB.

EBA (2022). Opinion of the European Banking Authority on ‘de-risking’. Published 5 January 2022. Paris: European Banking Authority.

E-evidence – cross-border access to electronic evidence (2023). Regulation (EU) 2023/1543 of the European Parliament and of the Council of 12 July 2023 on European Production Orders and European Preservation Orders for electronic evidence in criminal proceedings and for the execution of custodial sentences following criminal proceedings.

Electronic Exchange of Social Security Information (EESSI). Brussels: European Commission.

European Commission (2019). Illicit trade in cultural goods in Europe – Characteristics, criminal justice responses and an analysis of the applicability of technologies in the combat against the trade – Final report. Brussels: European Commission.

European Commission (2022). Report of the European Commission to the European Parliament and the Council of 27.10.2022 SWD/2022/344 final: Assessment of the risk of money laundering and terrorist financing affecting the internal market and relating to cross-border activities. Brussels: European Commission.

European Commission (2022b). Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on asset recovery and confiscation. COM/2022/245 final. Brussels: European Commission.

European Commission (2023). Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on payment services in the internal market and amending Regulation (EU) No 1093/2010. Brussels: European Commission.

European Parliament (2018). Money laundering and tax evasion risks in free ports. Study – October 2018. European Parliamentary Research Service.

FATF (2012–2023). International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation. Paris, France: FATF.

FATF (2014). Anti-money laundering and counter-terrorist financing measures – Norway, Fourth Round Mutual Evaluation Report. Paris: Financial Action Task Force.

FATF (2019). Anti-money laundering and counter-terrorist financing measures – Norway, 5th Year Follow-Up Assessment Report of Norway. Paris: Financial Action Task Force.

FATF (2023). Money Laundering and Terrorist Financing in the Art and Antiquities Market. February 2023. Paris: Financial Action Task Force.

The Financial Supervisory Authority of Norway (2022). Guide to the Anti-Money Laundering Act. Circular 4/2022. Oslo: The Financial Supervisory Authority of Norway.

Friedrichs (2020). White collar crime: Definitional debates and the case for a typological approach. In Rorie, M. L. (ed.), The Handbook of White Collar Crime. Hoboken: Wiley Blackwell, pgs. 16–31.

Gekoski, A. Adler, T., and McSweeney, J. (2022). Profiling the Fraudster: Findings from a Rapid Evidence Assessment.

Gemmell, N. and Ratto, M. (2012). “Behavioral Responses to Taxpayer Audits: Evidence from Random Taxpayer Inquiries” National Tax Journal, 65(1) 33–58

Gottschalk (2016). Economic crime – management and social responsibility. Oslo: Cappelen Damm akademisk

Action plan against social dumping and work-related crime (2022). Presented by the Støre Government, 1 October 2022.

Hydro (2019). Annual report and financial statements 2019. Oslo: 2020.

The Money Laundering Convention (1990). Convention on Money Laundering, Search, Seizure and Confiscation of Financial Proceeds from Criminal Offences – ETS No. 141. Strasbourg, France: Council of Europe.

International Declaration on Transnational Organized Crime in the Global Fishing Industry (Copenhagen Declaration) 2018. Available on bluejustice.org.

Jacobsen, H.M., Steen, T. and Ulsberg, M. (2008). Working with cultural heritage – a survey of competence needs among employees in the cultural heritage sector, customs and police authorities. Oslo: Albatrass.

Karto, C.; Practice,. A.; Løyland, K. and Andersen, K.G. (2019). Effects of control among different groups of taxpayers. Analysis news from the Norwegian Tax Administration no. 1. ̧ 14–19.

Kleven, et al. (2011). Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark. Econometrica 79 (3): 651–692.

Kolsrud (2021). From 10 to 90 in two decades – the number of laws with administrative sanctions is skyrocketing. Article on the website Rett24. Published 18 November 2021.

The Norwegian Competition Authority (2022). A clear increase in knowledge about the competition rules. News item on the Norwegian Competition Authority’s website. Published 14 January 2022.

KPMG (2022). Evaluation of agency cooperation against work-related crime. Report prepared by KPMG for the Ministry of Labour and Social Inclusion, the Ministry of Finance, and the Ministry of Justice and Public Security. Submitted on 5 December 2022. Oslo: KPMG.

Kripos (2022). National Operation Against Criminal Networks (KN).

Larsson (2001). What is ‘Economic’ about ‘Economic Crime’? of The National Council for Crime Prevention White-collar Crime Research. Old Views and Future Potentials. Stockholm, BRÅ. 121–133.

Løvgren, M. Hagestøl, A. and Kotsdam, A. (2022). National Security Survey 2020. Nova report 2/22. Oslo: Oslo Met.

Løvgren, M. Skjervheim, Ø. Høgestøl, A. Kotsdam, A. Bjørnshagen, V. Hyggen, C. and Lid, S. (2023). National Security Survey 2022. Nova report 14/23. Oslo: Oslo Met.

Meld. St. 1 (2022–2023) Report to the Storting (white paper) The National Budget 2023 (Nasjonalbudsjettet 2023 – at time of publication in Norwegian only). Ministry of Finance.

Meld. St. 1 (2023–2024) Report to the Storting (white paper) The National Budget 2024. Ministry of Finance.

Meld. St. 19 (2019–2020) Report to the Storting (white paper) on environmental crime (Miljøkriminalitet – at time of publication in Norwegian only). Ministry of Climate and Environment.

Meld. St. 9 (2022–2023) Report to the Storting (white paper) National control and cyber resilience to safeguard national security. Ministry of Justice and Public Security.

National risk assessment (2022). Money laundering and terrorist financing 2022. Økokrim and the Norwegian Police Security Service.

National Strategy for Artificial Intelligence (2020). National strategy for artificial intelligence. Published 14 January 2020. Oslo: Ministry of Local Government and Regional Development.

Nifu (2023). Economic crime: An overview of research and policy instruments in the field. NIFU Working Paper 2023:7. Oslo: Nordic Institute for Studies in Innovation, Research and Education.

Nordic Council of Ministers (2017). Trust – the Nordic gold. Copenhagen: Nordic Council of Ministers. Available on www.norden.org/nordpub

NOU 2020: 10 The Norwegian Penal Code Council’s report no. 2 – Confiscation of proceeds from gang crime (Straffelovrådets utredning nr. 2 – Inndragning av utbytte fra gjengkriminalitet – at time of publication in Norwegian only). Ministry of Justice and Public Security.

NOU 2016: 24 New Criminal Procedure Act (Ny straffeprosesslov – at time of publication in Norwegian only). Ministry of Justice and Public Security.

NOU 2017: 11 Better assistance. Better preparedness. The future organisation of the police’s special bodies (Bedre bistand. Bedre beredskap – Fremtidig organisering av politiets særorganer – at time of publication in Norwegian only). Ministry of Justice and Public Security.

NOU 2017: 5 A prosecution authority for the future – The Prosecution Analysis (En påtalemyndighet for fremtiden – Påtaleanalysen – at time of publication in Norwegian only). Ministry of Justice and Public Security.

NOU 2019: 21 The Future of Fisheries Control (Framtidens fiskerikontroll – at time of publication in Norwegian only). Ministry of Trade, Industry and Fisheries.

NOU 2022: 18 Between mobility and migration (Mellom mobilitet og migrasjon – at time of publication in Norwegian only). Ministry of Labour and Social Inclusion.

OECD (2017). Shining Light on the Shadow Economy: Opportunities and Threats. FTA report. 2017.

OECD (2021a). Fighting Tax Crime – The Ten Global Principles, Second Edition. Published 17 June 2021.

OECD (2021b). Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. OECD/LEGAL/0378.

Oslo Economics (2018). Mapping of the extent of incorrect payments in the area of sickness benefits. Report prepared for the Directorate of Labour and Welfare.

Oslo Economics (2019). Analysis of the extent of incorrect payments of unemployment benefits. Report prepared for the Directorate of Labour and Welfare.

Oslo Economics (2020). Analysis of the extent of incorrect payments of work assessment allowance. Report prepared for the Directorate of Labour and Welfare.

Ot.prp. nr. 45 (1987–88) Relating to the Act relating to amendments to the Penal Code (proceeds of drug crimes) (Om lov om endring i straffeloven (utbytteheleri ved narkotikaforbrytelse) – at time of publication in Norwegian only). Ministry of Justice and the Police.

Ot.prp. nr. 8 (1988–89) Relating to the Act amending Act No. 12 of 17 June 1966 on the National Insurance Scheme (Om lov om endringer i lov 17. juni 1966 nr. 12 om folketrygd – at time of publication in Norwegian only). Ministry of Social Affairs.

Ot.prp. nr. 90 (2003–2004) on the Criminal Code (Penal Code) (Om lov om straff (straffeloven) – at time of publication in Norwegian only). Ministry of Justice and the Police.

Ot.prp. nr. 22 (2008–2009) On the Act on Amendments to the Penal Code of 20 May 2005 no. 28 (Om lov om endringer i straffeloven 20. mai 2005 nr. 28 (siste delproposisjon - sluttføring av spesiell del og tilpasning av annen lovgivning) – at time of publication in Norwegian only). Ministry of Justice and the Police.

PHS (2023). Confiscation: an investment with no results? What works and what doesn’t? Oslo: Norwegian Police University College.

National Police Directorate (2020). Staying ahead of crime. Prevention as the police’s main strategy (2021–2025). Oslo: National Police Directorate.

The National Police Directorate and the Director of Public Prosecutions (2023). Criminal proceedings 2022. Oslo: National Police Directorate and Director of Public Prosecutions.

Police threat assessment (2022). Oslo: Kripos.

Police threat assessment (2023). Oslo: Kripos.

Police Forum (2020). Economic crime costs society at least NOK 145 billion. News article published on the website politiforum.no 13 May 2020.

Proba Social Analysis (2011). Abuse of the sickness benefit scheme in the National Insurance Scheme. Report 2011 – 03. Oslo: Proba Social Analysis.

Proba Social Analysis (2013). Social security fraud in Norway. Report 2013 – 05. Oslo: Proba Social Analysis.

Prop. 62 L (2015–2016) Amendments to the Public Administration Act, etc. (administrative sanctions, etc.). Ministry of Justice and Public Security.

Prop. 241 L (2020–2021) Amendments to the Penal Code, etc. (clarification of confiscation rules, etc.). Ministry of Justice and Public Security.

The Government’s Action Plan against Economic crime (2011). Presented by Jens Stoltenberg’s second government on 15 March 2011.

The Director of Public Prosecutions (2006). The Director of Public Prosecutions’ circular no. 1/2006. Oslo, 20 March 2006.

The Director of Public Prosecutions (2013). Guidelines on Receiving Proceeds, Money Laundering and Self-Laundering Cases. RA-2013-886. Oslo, 11 September 2018.

The Director of Public Prosecutions (2017). The Director of Public Prosecutions’ instructions on the use of information from Økokrim’s Financial Intelligence Unit (EFE), in the police districts. Oslo, 15 February 2017.

The Director of Public Prosecutions (2019). Instruction 24 October 2006. Instructions on operational cooperation between the police/prosecuting authority, the Tax Administration, and the Norwegian Labour and Welfare Administration. Oslo.

The Director of Public Prosecutions (2019). Instructions 30 August 2019. National instructions on cooperation with administrative bodies in criminal cases. Oslo.

The Director of Public Prosecutions (n.d.). Agreement of 15 August 2015. Agreement on principles for cooperation between the police/prosecuting authority, the Tax Administration, and the Norwegian Labour and Welfare Administration. Oslo.

The Office of the Auditor General (2020–2021). The Office of the Auditor General’s study of the police’s efforts to combat crime through the use of ICT. Document 3:5 (2020–2021). Oslo: The Office of the Auditor General.

The Office of the Auditor General (2022). The Office of the Auditor General’s study of the police service’s goal attainment on key tasks. Document 3:7 (2021–2022). Oslo: The Office of the Auditor General.

Rui (2015). Professor Jon Petter Rui at the University of Bergen. Expert Report: Non-conviction based confiscation aimed directly at property. The report is available on the regjeringen.no website.

Runhovde and Skjevrak (2018). Crime prevention in Norwegian – A knowledge overview. Siv Rebekka Runhovde and Pernille Erichsen Skjevrak. Oslo: Norwegian Police University College.

Cost-benefit analysis (2020). Scale of and measures against bankruptcy-related crime. Report 2-2020. Oslo: Samfunnsøkonomisk analyse AS.

Cost-benefit analysis (2022). Socio-economic costs of crime. Report 6-2022. Oslo: Samfunnsøkonomisk analyse AS.

The Norwegian Tax Administration (2021). Nudging in the tax return helps people to report correctly. News article published on the Tax Administration’s website on 16 December 2021. Oslo: The Norwegian Tax Administration.

The Norwegian Tax Administration, the Brønnøysund Register Centre and the Norwegian Mapping Authority (2023). Mapping of public authorities’ potential use of information on ownership of shares and real estate.

SOCTA (2021). The EU Serious and Organised Crime Threat Assessment. The Hague, The Netherlands: Europol.

SOU 2021:100. New confiscation legislation. Available on the website of the Government of Sweden.

Statistics Norway (2021). The victim picture is changing. SSB ANALYSIS 2021/05. Oslo: Statistics Norway.

Statistics Norway (2023.) Statistics on administrative sanctions: A survey of available data with a focus on infringement fines. Statistics Norway memo 2023-25. Oslo: Statistics Norway.

Statistics Norway. (2005). Businesses as victims of economic crime. Report 2005/14. Oslo: Statistics Norway.

Statistics Norway. (2010). Enterprises as victims of economic crime – 2008 survey. Statistics Norway, report 49/2010. Oslo: Statistics Norway.

Stub, M. (2011). The inspection authorities’ control activities. Oslo: Universitetsforlaget.

Transparency International Norway (2021). Who owns Oslo? Money laundering risk in the real estate market. Oslo: Transparency International Norway

Transparency International Norway (2023). What prevents the police’s investigation of corruption cases? Oslo: Transparency International Norway

U.S. Department of the Treasury (2022). Study of the Facilitation of Money Laundering and Terror Finance Through the Trade in Works of Art. Washington, D.C.

Save (2023). National scope survey of economic crime aimed at enterprises and municipalities. Oslo: Vista analyse.

von Onna, J., van der Geest, V., Huisman, W, and Denkers, A. (2014). Criminal trajectories of white-collar offenders. Journal of research in crime and delinquency.

World Customs Organization (2020). WCO BACUDA experts develop and share a neural network model to assist Customs to detect potential fraudulent transactions. News story published on 19 May 2020 on the website of the World Customs Organization.

Økokrim – Financial Intelligence Unit (2022) Annual report Oslo: Økokrim.

Økokrim (2022). Annual report. Key information and goal attainment in 2022. Oslo: Økokrim.

Økokrim (2023). Fraud – a societal problem. Oslo: Økokrim.

Økokrim’s national risk assessment (2022). Oslo: Økokrim.

Økokrim’s website on Current Threat: Cryptocurrency investment fraud (2023).

Økokrim’s website on Current Threat; Young and vulnerable people are being exploited as money mules by criminals (2023).

Økokrim’s Thematic Report on fraud offenders who impersonate the police or the bank (2023). Oslo: Økokrim.

Økokrim’s threat assessment (2022). Oslo: Økokrim.

Laws and regulations

Regulations to the Act relating to the Register of Beneficial Owners. (2021). Regulations to the Act relating to the Register of Beneficial Owners.

Public Administration Act. (1967). Act on the Procedure in Administrative Cases.

The Anti-Money Laundering Act. (2018). Act relating to Measures to Combat Money Laundering and Terrorist Financing.

Act on the Enforcement of Nordic Criminal Judgments. (1963). Act on the Enforcement of Nordic Criminal Judgments.

The Act on the Register of Beneficial Owners (2019). Act on the Register of Beneficial Owners.

The Police Databases Regulations. (2013). Regulations relating to the processing of information by the police and the prosecuting authority.

The Prosecution Instructions. (1985). Regulations relating to the organisation of the prosecuting authority.

The Penal Code. (2005). The Criminal Code.

The Criminal Procedure Act. (1981). Act on the Procedure in Criminal Cases.

The Foreign Exchange Register Act. (2004). Act relating to the register of data on foreign currency exchange transactions and transfers of monetary instruments into and out of Norway.

The Transparency Act. (2021). Act relating to Enterprises’ Transparency and Work with Fundamental Human Rights and Decent Working Conditions.