Sorry, you need to enable JavaScript to visit this website.
Person

Chris Leech

Working paper

Detect and deter or catch and release: are financial penalties an effective way to penalise deliberate tax evaders?


This exploratory paper draws on new data relating to payment of tax penalties for false and misleading statements. The data is subject to limitations and qualifications, as detailed in the paper. Overall, the data shows that the majority of financial penalties imposed on deliberate tax evaders are never paid.

ADVERTISEMENT