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The occurrence of tax amnesties : theory and evidence
Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes - 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 taxpayers discounting future payments from punishment and a government that trades off costs and benefits of...
Persistent link: https://www.econbiz.de/10010532674
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The occurrence of tax amnesties : theory and evidence
Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes - 2014
Persistent link: https://www.econbiz.de/10011299322
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The occurrence of tax amnesties : theory and evidence
Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes - In: Journal of public economics 125 (2015), pp. 70-82
Persistent link: https://www.econbiz.de/10011337594
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The occurrence of tax amnesties : theory and evidence
Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes - 2015
Persistent link: https://www.econbiz.de/10010528629
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The occurrence of tax amnesties : theory and evidence
Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes - 2014
Persistent link: https://www.econbiz.de/10010358319
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The Occurrence of Tax Amnesties : Theory and Evidence
Bayer, Ralph C. - 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 taxpayers discounting future payments from punishment and a government that trades off costs and benefits of...
Persistent link: https://www.econbiz.de/10013059746
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Tax amnesties as special sales offers : the Italian experience
Cassone, Alberto - In: Public finance 50 (1995) 1, pp. 51-66
Persistent link: https://www.econbiz.de/10001196931
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Factors in the noncompliance decision : an analysis of Michigan tax amnesty participants
Young, James Christian - 1988
Persistent link: https://www.econbiz.de/10000837612
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Structure and performance of state tax amnesty programs : state profiles
Chugh, Ram L. - 1990
Persistent link: https://www.econbiz.de/10000812179
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Revenue enforcement, tax amnesty and the federal deficit : a symposium
Dukakis, Michael (contributor) - 1986
Persistent link: https://www.econbiz.de/10000756611