TY - JOUR T1 - Voluntary disclosure schemes for offshore tax evasion JO - International Tax and Public Finance PY - 2020/07/01 AU - Gould M AU - Rablen MD ED - DO - DOI: 10.1007/s10797-019-09586-1 PB - Springer VL - 27 IS - 4 SP - 805 EP - 831 Y2 - 2024/12/22 ER -