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~institution:"Institute of Public Policy and Public Choice - POLIS"
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Institute of Public Policy and Public Choice - POLIS
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Department of Resource Economics, University of Nevada-Reno
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1
Tax Amnesties
Marchese, Carla
-
Institute of Public Policy and Public Choice - POLIS
-
2014
A
tax
amnesty
can be a useful tax policy tool when exploited in exceptional circumstances. Amnesties can also be used …
Persistent link: https://www.econbiz.de/10010747847
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2
Who participates in tax amnesties? Self-selection of risk-averse taxpayers
Marchese, Carla
;
Privileggi, Fabio
-
Institute of Public Policy and Public Choice - POLIS
-
2001
In this paper we model taxpayer participation in an unanticipated
tax
amnesty
which can be entered by paying a fixed …
Persistent link: https://www.econbiz.de/10005135331
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3
Taxpayers Attitudes Toward Risk and Amnesty Participation: Economic Analysis and Evidence for the Italian Case.
Marchese, Carla
;
Privileggi, Fabio
-
Institute of Public Policy and Public Choice - POLIS
-
1999
This paper provides a simple model, based on expected utility theory, for rationalizing taxpayer's reaction to an unexpected amnesty offer. The model is estimated through a deterministic approach, with reference to data pertaining to the 1991 and 1994 Italian tax amnesties. Results seem sound...
Persistent link: https://www.econbiz.de/10005135312
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