There are a given number of inspectors and employees. By using a cost-benefit analysis to establish that one employee brings in $150 million, for example, we could justify the cost of hiring more staff to conduct investigations at the Canada Revenue Agency; it would be cost-effective.
As far as voluntary disclosure goes, if someone makes an investment but fails to pay the applicable taxes, that person may not be subject to any penalties or legal action if they report the violation. Do you not think that makes things too easy for the tax evader?