Can you edit your comment to add "To the same person". Some people replying seem to be having a very hard time with it.

$1,000 to you is (probably) not a lot. For someone in a third world shithole it's several years to a life time of earnings. Perspective matters when determining if something is "a lot" or not.

Well, yeah, obviously.

But using in the same sentence as both, depending on the point you're trying to prove, is a little dishonest.

As MrPatan pointed out in a sibling comment, the sentence is about the same person.

1 billion dollars to someone who has 2 billion dollars is not a lot.

1 billion dollars to someone who has 0 dollars is a lot.

Keeping a billion for certain is not equal to a 1% chance of paying a billion if, and only if, getting caught. That creates an incentive.

It's clearly both. The behavior of the billionaires makes that clear. Billions of dollars is enough incentive to commit tax fraud, and (hundreds of) millions of dollars in fines has not been enough to disincentive tax fraud.