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- W2510409555 abstract "Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues net of administrative costs. I then test the effects of voluntary disclosure in two separate empirical analyses. First, I confirm that voluntary disclosure mechanisms increase tax evasion, using the introduction of the 2009 offshore voluntary disclosure program in the U.S. for identification. Second, I quantify the tax revenues of voluntary disclosures by considering how some state-level governments in Germany bought whistle-blower data from foreign bank employees, thereby increasing the detection probability and the usage of voluntary disclosures." @default.
- W2510409555 created "2016-09-16" @default.
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- W2510409555 date "2015-01-01" @default.
- W2510409555 modified "2023-09-25" @default.
- W2510409555 title "Voluntary Disclosure of Evaded Taxes -- Increasing Revenues, or Increasing Incentives to Evade?" @default.
- W2510409555 doi "https://doi.org/10.2139/ssrn.2607956" @default.
- W2510409555 hasPublicationYear "2015" @default.
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