Voluntary disclosure schemes for offshore tax evasion
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DOI: 10.1007/s10797-019-09586-1
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- Matthew D. Rablen & Matthew Gould, 2018. "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers W18/07, Institute for Fiscal Studies.
- Matthew Gould & Matthew D. Rablen, 2019. "Voluntary Disclosure Schemes for Offshore Tax Evasion," Working Papers 2019006, The University of Sheffield, Department of Economics.
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- Koch, Christian & Müller, Cornelius, 2024. "Tax amnesties and the insurance effect: An experimental study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 108(C).
- Yogama, Eko Arief & Gray, Daniel J. & Rablen, Matthew D., 2024.
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- Eko Arief Yogama & Daniel J. Gray & Matthew D. Rablen, 2023. "Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia," CESifo Working Paper Series 10836, CESifo.
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More about this item
Keywords
Voluntary disclosure; Offshore tax evasion; Tax amnesty; Third-party information;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- D85 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Network Formation
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