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Economic and Political Determinants of Tax Amnesties in the U.S. States

Le Borgne, Eric - 2006

This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper...

Persistent link: https://www.econbiz.de/10012779151

An Economic Analysis of Tax Amnesties

Stella, Peter - 2006

Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impact on revenue collections. It concludes that, while in general it may be correct...

Persistent link: https://www.econbiz.de/10012781284

Amnesty, Enforcement and Tax Policy

Zeckhauser, Richard - 2014

would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents. Over the past four … offered? What would it be likely to accomplish? State tax amnesties have generally bean coupled with enhanced enforcement … efforts, a feature intended to preserve the legitimacy of the tan system. The amnesty/enforcement combination twists the …

Persistent link: https://www.econbiz.de/10012752879

Offshore tax evasion and wealth inequality : evidence from a tax amnesty in the Netherlands

Leenders, Wouter; Lejour, Arjan; Rabaté, Simon; Riet, … - 2020

Persistent link: https://www.econbiz.de/10012308417

Effects of institutional history and leniency on collusive corruption and tax evasion

Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - In: Journal of economic behavior & organization : JEBO 175 (2020), pp. 296-313

Persistent link: https://www.econbiz.de/10012289859

Offshore tax evasion and wealth inequality : evidence from a tax amnesty in the Netherlands

Lejour, Arjan; Leenders, Wouter; Rabaté, Simon; Riet, … - 2020

Persistent link: https://www.econbiz.de/10012294653

Empowering Migrants : Impacts of a Migrant's Amnesty on Crime Reports

Ibanez, Ana; Rozo, Sandra V.; Bahar, Dany - 2021

How can the regularization of approximately half a million migrant's impact crime reports in hosting areas? To identify the effects of this large amnesty, we match confidential administrative data on the location of undocumented migrants with department-monthly data from crime reports and...

Persistent link: https://www.econbiz.de/10013314930

Cautionary Tales : Celebrities, the News Media, and Participation in Tax Amnesties

Garz, Marcel; Pagels, Verena - 2021

This study uses an original state-level data set to investigate whether press coverage on trials for tax evasion by celebrities affects the likelihood that other tax payers participate in Germany’s tax amnesty program. To identify the causal effect, we use exogenous variation in the reporting,...

Persistent link: https://www.econbiz.de/10013315439

Toward an Understanding of Tax Amnesties : Theory and Evidence from a Natural Field Experiment

Gil, Patricia; Holz, Justin E.; List, John A.; Simon, Andrew - National Bureau of Economic Research - 2023

In modern economies, when debt and trust issues arise, a partial forgiveness policy is often the solution to induce payment and increase disclosure. For their part, governments around the globe continue to use tax amnesties as a strategy to allow debtors to make amends for past misdeeds in...

Persistent link: https://www.econbiz.de/10014287311

Is the forgiveness of a tax amnesty divine? : evidence from Argentina

Lauletta, Maximiliano; Campos, Felipe Montano - In: International tax and public finance 31 (2024) 5, pp. 1229-1248

Persistent link: https://www.econbiz.de/10015080811