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Biography

Youngbee Dale is C.E.O. at Dale Consulting, L.L.C. in Columbus, Ohio. Since 2005, she has served numerous entities and nonprofits as an expert witness for trafficking victims and Asian organized crime and a trainer for federal and local law enforcement officers. Most recently, she was invited to train both state and local law enforcement officers to combat the Asian sex trafficking market in the state since the shooting in Asian Spa in Atlanta, Georgia. She also has published several studies to shed light on the criminal tactics used in the commercial sex market in the U.S. She can be reached at dale@dale-consulting.com

Abstract

This study describes tax evasion or fraud in the United States sex market. Prior to this study, scholars have recognized the problem of tax evasion in the commercial sex market as an obstacle to national revenue collection. Tax violation and fraud investigations also are ways to combat the illegal commercial sex industry. However, no studies have focused on the problem in the United States sex market. Hence, this study aims to describe tax evasion or fraud methods used by the criminals operating in the United States sex market. This study relies on both quantitative and qualitative methods to examine the problem. This study documents and describes U.S. federal and local cases of tax evasion and prostitution-related activities. This study argues that many victims and survivors of commercial sexual exploitation do not receive restitution even after their perpetrators’ prosecution. Therefore, this study recommends that law enforcement proactively investigates all criminals committing tax evasion or fraud in the U.S. sex market. It also recommends that law enforcement seizes all criminals’ illicit assets and uses them for anti-trafficking efforts and resources for survivors and victims.

Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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