Haug, Michael; Hölscher, Luise; Schweinberger, Andreas - Frankfurt School of Finance and Management - 2008
Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as hightax like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...