The criminal law has traditionally distinguished between
inchoate and completed forms of criminality. Inchoate offenses,
such as attempt, conspiracy, and solicitation, are generally not
punished as severely as completed offenses (although there is a
lively scholarly debate about whether this should be so36). White
collar crime, by contrast, tends to merge complete and incomplete
conduct into a single offense, punishable by a single penalty.
And it often criminalizes conduct that involves nothing
more than the creation of a risk of harm