Voluntary disclosure schemes for offshore tax evasion

Gould, M. and Rablen, M. orcid.org/0000-0002-3521-096X (2020) Voluntary disclosure schemes for offshore tax evasion. International Tax and Public Finance, 27 (4). pp. 805-831. ISSN 0927-5940



Copyright, Publisher and Additional Information: © 2020 The Authors. This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made.
Keywords: voluntary disclosure; offshore tax evasion; tax amnesty; third-party information
  • Accepted: 30 November 2019
  • Published (online): 4 January 2020
  • Published: 1 July 2020
Institution: The University of Sheffield
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Department of Economics (Sheffield)
Depositing User: Symplectic Sheffield
Date Deposited: 02 Dec 2019 16:39
Last Modified: 12 Nov 2021 10:38
Status: Published
Publisher: Springer Nature
Refereed: Yes
Identification Number: https://doi.org/10.1007/s10797-019-09586-1

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