Torgler, Benno; Schaltegger, Christoph A. - In: Public Finance Review 33 (2005) 3, pp. 403-431
In many countries, thinking about a (new) tax amnesty is currently in vogue. However, international experience shows that the financial success of such a tax amnesty is not guaranteed, in part because it is thought that tax amnesties may over time undermine tax compliance. This article conducts...