how about paying x * amount of tax evaded, where x > 1 and the penalty is uncapped? if a significant fraction of tax evasion lead to convictions, it wouldn't be

how about paying x * amount of tax evaded, where x > 1 and the penalty is uncapped? if a significant fraction of tax evasion lead to convictions, it wouldn't be good business to try. the obvious issue is that we don't see a high conviction rate for tax evasion, but this is an issue regardless of whether the penalty is jail or a fine. no matter how severe the penalty is for a crime, people seem to do it anyway if there is a strong incentive and they don't believe they will be the unlucky individual. sooner or later everyone is doing it, just to keep up, and the only people who actually get hit with the hammer are the lowest-hanging fruit (often small fish) or those who get singled out for political reasons.