The point I wanted to make is that we still seem to be talking about the voluntary disclosure program, which is basically saying, let's deal with the problem after it has happened; let's not prevent it. Where are the deterrents?
We're doing a study on tax evasion. If we do nothing, or if we more rigorously do a better job on the voluntary disclosure program, the problem gets bigger. So let's move away from the voluntary disclosure program.
From your experience or expertise, if you have anything to offer, what deterrents, what factors are in play that we have to deal with to permit people to in fact take those steps? They don't do it as individuals. There are lawyers, accountants, consultants, banking officials, offshore officials, etc., who are all involved and who have knowledge of what's going on.
Are there any significant effective deterrents to the problem before it occurs, rather than after?