Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they … tax evasion decision, using the introduction of the 2009 offshore voluntary disclosure program in the U.S. for … identification. The analysis confirms that the introduction of voluntary disclosure increases tax evasion. …

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have … evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations … differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight …