In 2008, the IRS initiated efforts to curb the use of offshore accounts to evade taxes. This paper uses administrative microdata to examine the impact of enforcement efforts on taxpayers' reporting of offshore accounts and income. We find that enforcement caused approximately 50,000 individuals to disclose offshore accounts with a combined value of about $100 billion. Most disclosures happened outside offshore voluntary disclosure programs by individuals who never admitted prior noncompliance. Disclosed accounts were concentrated in countries often characterized as tax havens. Enforcement-driven disclosures increased annual reported capital income by $2–$4 billion, corresponding to $0.6–$1.2 billion in additional tax revenue.

中文翻译：

---

对隐藏的财富征税：美国对逃避外国账户的执法举措的后果

2008 年，美国国税局开始努力遏制使用离岸账户逃税。本文使用行政微观数据来检验执法工作对纳税人报告离岸账户和收入的影响。我们发现执法导致大约 50,000 人披露离岸账户，总价值约为 1000 亿美元。大多数披露发生在离岸自愿披露计划之外，由从未承认先前不合规的个人进行。披露的账户集中在通常被称为避税天堂的国家。执法驱动的披露使年度报告资本收入增加了 2 至 40 亿美元，相当于额外税收 0.6 至 12 亿美元。