Behind door No. 2 is failure to declare income tax.
According to tax officials, nearly half of boats larger than 35 feet are registered to people who declare income of less than $26,000 a year, and 604 airplane owners declared annual income between $26,000 and $65,000.
While neoclassical economic theory sheds insight into the way that audit rates and penalty rates interact when individuals decide to declare income for taxation, it predicts far lower levels of compliance than observed levels of compliance.
It said Ronaldo "intentionally" did not declare income of €28.4m (£25m) related to image rights, and declared €11.5m of earnings from 2011-14 whis his real income was almost €43m.
The pair, who are feted by Hollywood stars, were handed 20-month jail sentences in June, for failing to declare income of €1bn to Italy's tax authorities.
That would include cracking down on tax havens, taxing measures to increase corporate transparency, and revising tax treaties that allow for companies to declare income in countries other than those in which the income was earned.
Until recently, the Swiss government had steadfastly insisted on Swiss sovereignty and refused to provide assistance to other governments in cases of tax evasion — that is, cases in which a taxpayer failed to declare income, either intentionally or unintentionally.
The income tax taxes only declared income and the super rich don't, as a rule, declare income.
Jersey companies will inform UK clients of their duty to declare income for tax purposes as part of the arrangement.
It also requires physicians to declare income from drug companies.
