Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes - Österreichisches Institut für Wirtschaftsforschung (WIFO) - 2014
This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many tax payers discounting future payments from punishment and a government that trades off costs and benefits of...