This article discusses why the French government should pardon illegal money transfer abroad. Such a pardon would not only bring immediate revenues produced by a fix percentage penalty but also in the longer run, revenues from miscellaneous taxes such as the inheritance Tax. The article stresses the fact that illegal transfers is the only offense for which there is no pardon period.
AFTALION, F. (2004). L'amnistie fiscale n'est pas immorale ! Le Figaro.