This paper provides a simple model, based on expected utility theory, for rationalizing taxpayers' reaction to an unexpected amnesty offer. The model is estimated through a deterministic approach, with reference to data pertaining to the 1991 and 1994 Italian tax amnesties. Results seem sound...

Since 2005, all the teachings of the Pope have been copyrighted. Given that it is a tenet of the church to spread the faith and teach all people, this would seem at odds with any restrictions on access. Yet the Catholic Church is by no means an exception, and other religions have likewise...

We consider perfectly anticipated periodic tax amnesties characterized by a tax rate lower than the ordinary one and used by a monopolistic government to maximize net fiscal revenue. We model tax amnesties as a form of intertemporal price discrimination. It turns out that, under certain...