Haug, Michael; Hölscher, Luise; Schweinberger, Andreas - Frankfurt School of Finance and Management - 2008
develope predictions about the fiscal success or failure of a tax amnesty, depending on its structure and legal plus economic …. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax … amnesty of 2004/2005 was one of the last examples in Europe and was - like other tax amnesties before - of limited success …