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To give a full understanding of how servant leadership impacts organizational performance and needs satisfaction of followers, two unique populations were sampled (i.e. college athletic administrators and coaches) to weigh the importance of leadership on different elements of a sports organization. The purpose for this two-sample design was to enhance the external validity of the results through replication and convergence of conclusions.

This study utilized a two-sample structure that consisted of intercollegiate coaches (N = 223) and administrative staff members (N = 176) perceptions of their leader’s servant leadership to better understand its influence on sport organizational performance. From the study’s hypotheses, data were collated and subjected to correlation and step-wise regression analysis.

The results indicate a relationship between servant leadership and organizational performance from both a sport coach and administrative follower perspective. Furthermore, in the administration sample, servant leadership’s relationship with organizational performance was mediated by competency. This study also expands upon the literature by demonstrating that servant leadership had a positive impact on organizational performance beyond tenure effects.

For an athletic director, implementing behaviors from servant leadership could be valuable tools to enhance the performances of the teams within intercollegiate athletic departments.

The results indicate a relationship between servant leadership and organizational performance from both a sport coach and administrative follower perspective. Furthermore, in the administration sample, servant leadership’s relationship with organizational performance was mediated by competency. This study also expands upon the literature by demonstrating that servant leadership had a positive impact on organizational performance beyond tenure effects.

This paper aims to determine whether tax evasion savings qualify as unlawful proceeds for money laundering purposes. Litigators, regulators and academics have debated the question for decades. A common argument is that tax evasion allows a bad actor to save money that the perpetrator already has on hand. It does not produce a new inflow of wealth that could properly be classified as proceeds. This paper addresses the validity of this argument by using a substance-based approach.

This paper applies the substance-over-form principle and two specialized judicial doctrines to the matter: the economic-substance and step-transaction doctrines.

This paper finds that in substance, tax evasion savings qualify as unlawful proceeds. The opposing argument may be valid on the surface, but it does not withstand the scrutiny of the substance-based principle and insights from the doctrines.

The finding of this paper implies that any courts which value substance can embrace tax evasion savings as unlawful proceeds. Government prosecutors can adopt the position with confidence that substance backs them up. National regulators can push the point. The United Nations’ Financial Action Task Force can consider the option to more explicitly recommend treating tax evasion savings as unlawful proceeds for money laundering.

Using a unique substance-based approach, this paper demonstrates that a dollar of tax evasion savings is substantively equivalent to a dollar of unlawful tax refund proceeds for money laundering purposes. Focusing on an unlawful tax refund overcomes many of the common concerns raised against the treatment of tax evasion savings as unlawful proceeds.