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Liberalization and tax amnesty in a developing economy

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  • Bose, Pinaki
  • Jetter, Michael

Abstract

We show that tax evaders can respond to a tax amnesty, even if enforcement activities do not change, if it is timed to coincide with liberalization and rising incomes. The success of the amnesty, in terms of its effect on tax revenue and welfare, depends on the distribution of the gains from liberalization. Our analysis provides a theoretical justification of the link between successful amnesties and economic liberalization and points to factors that a policy maker should consider for success of future amnesties.

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File URL: http://www.sciencedirect.com/science/article/pii/S0264999312000314
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Bibliographic Info

Article provided by Elsevier in its journal Economic Modelling.

Volume (Year): 29 (2012)
Issue (Month): 3 ()
Pages: 761-765

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Handle: RePEc:eee:ecmode:v:29:y:2012:i:3:p:761-765

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Web page: http://www.elsevier.com/locate/inca/30411

Related research

Keywords: Liberalization; Tax amnesty; Compliance; Enforcement; Informal sector;

References

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  1. Wolfgang Keller, 2004. "International Technology Diffusion," Journal of Economic Literature, American Economic Association, vol. 42(3), pages 752-782, September.
  2. Kamal Saggi, 2002. "Trade, Foreign Direct Investment, and International Technology Transfer: A Survey," World Bank Research Observer, World Bank Group, vol. 17(2), pages 191-235, September.
  3. Keller, Wolfgang, 1997. "How trade patterns and technology flows affect productivity growth," Policy Research Working Paper Series 1831, The World Bank.
  4. Pinelopi K. Goldberg & Nina Pavcnik, 2003. "The Response of the Informal Sector to Trade Liberalization," NBER Working Papers 9443, National Bureau of Economic Research, Inc.
  5. Arindam Das Gupta & Dilip Mookherjee, 1995. "Tax Amnesties in India; An Empirical Evaluation," Boston University - Institute for Economic Development 53, Boston University, Institute for Economic Development.
  6. Peter J. Buckley & Frances Ruane, 2006. "Foreign Direct Investment in Ireland: Policy Implications for Emerging Economies," The World Economy, Wiley Blackwell, vol. 29(11), pages 1611-1628, November.
  7. Andreoni, James, 1991. "The desirability of a permanent tax amnesty," Journal of Public Economics, Elsevier, vol. 45(2), pages 143-159, July.
  8. Elliot Uchitelle, 1989. "The effectiveness of tax amnesty programs in selected countries," Quarterly Review, Federal Reserve Bank of New York, issue Aut, pages 48-53.
  9. Malik, Arun S. & Schwab, Robert M., 1991. "The economics of tax amnesties," Journal of Public Economics, Elsevier, vol. 46(1), pages 29-49, October.
  10. Jörg MAYER, 2001. "Technology Diffusion, Human Capital And Economic Growth In Developing Countries," UNCTAD Discussion Papers 154, United Nations Conference on Trade and Development.
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