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This paper examines whether governments should introduce a voluntary disclosure program (VDP) to encourage taxpayers to come clean on their offshore tax evasion. The authors develop a simple model that shows that a higher detection probability for offshore tax evaders may make it optimal for governments to introduce a VDP with generous terms. However, if the VDP is anticipated, it may not be incentive compatible or optimal, as it may induce otherwise compliant taxpayers to evade taxes. The authors suggest that governments should carefully consider the potential consequences of introducing a VDP and ensure that it is designed in a way that is both effective and fair.
