Arbeitspapier
Voluntary disclosure schemes for offshore tax evasion
Tax authorities worldwide are implementing voluntary disclosure schemes to recover tax on offshore investments. Such schemes are typically designed retrospectively following the bulk acquisition of information on offshore holdings, such as the recent "Paradise" and "Panama" papers. They offer an opportunity for affected taxpayers to make a voluntary disclosure, with reduced fine rates for truthful disclosure. We characterize the taxpayer/tax authority game with and without a scheme and show that a scheme increases net expected tax revenue, decreases illegal offshore investment, increases onshore investment, and could either increase or decrease total offshore investment (legal plus illegal).
- Language
-
Englisch
- Bibliographic citation
-
Series: IFS Working Papers ; No. W18/07
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
Network Formation and Analysis: Theory
- Subject
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voluntary disclosure
offshore tax evasion
tax amnesty
third-party information
- Event
-
Geistige Schöpfung
- (who)
-
Gould, Matthew
Rablen, Matthew D.
- Event
-
Veröffentlichung
- (who)
-
Institute for Fiscal Studies (IFS)
- (where)
-
London
- (when)
-
2018
- DOI
-
doi:10.1920/wp.ifs.2018.W1807
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Gould, Matthew
- Rablen, Matthew D.
- Institute for Fiscal Studies (IFS)
Time of origin
- 2018
Other Objects (12)
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Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis
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Voluntary disclosure in asymmetric contests
Voluntary disclosure in unfair contests
Voluntary Disclosure Programs for Tax Evaders
Essays on voluntary disclosure in corporate narratives
Voluntary disclosure under imperfect competition: Experimental evidence
Voluntary information disclosure in company annual reports
Private Kartellrechtsdurchsetzung durch Voluntary Redress Schemes
Privacy Concerns, Voluntary Disclosure of Information, and Unraveling
Voluntary disclosure and firm value: Evidence from Indonesia
Essays on the Fight against Offshore Tax Evasion
Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis
Voluntary disclosure in unfair contests
Voluntary disclosure in asymmetric contests
Voluntary disclosure in unfair contests
Voluntary Disclosure Programs for Tax Evaders
Essays on voluntary disclosure in corporate narratives
Voluntary disclosure under imperfect competition: Experimental evidence
Voluntary information disclosure in company annual reports
Private Kartellrechtsdurchsetzung durch Voluntary Redress Schemes
Privacy Concerns, Voluntary Disclosure of Information, and Unraveling
Voluntary disclosure and firm value: Evidence from Indonesia