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An economic analysis of tax amnesties

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  • Stella, Peter
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    Article provided by Elsevier in its journal Journal of Public Economics.

    Volume (Year): 46 (1991)
    Issue (Month): 3 (December)
    Pages: 383-400

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    Handle: RePEc:eee:pubeco:v:46:y:1991:i:3:p:383-400

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    Web page: http://www.elsevier.com/locate/inca/505578

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    Cited by:
    1. Eric Le Borgne, 2006. "Economic and Political Determinants of Tax Amnesties in the U.S. States," IMF Working Papers 06/222, International Monetary Fund.
    2. Lars Gläser & Martin Halla, 2008. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, 02.
    3. James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2009. "Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 39(2), pages 235-253, September.
    4. Julio López Laborda & Fernando Rodrigo Sauco, . "Incidencia de la amnistía fiscal de 1991 en el cumplimiento a largo plazo en el IRPF," Studies on the Spanish Economy 106, FEDEA.
    5. Carla Marchese & Alberto Cassone, 2000. "Tax Amnesty as Price-Discriminating Behavior by a Monopolistic Government," European Journal of Law and Economics, Springer, vol. 9(1), pages 21-32, January.
    6. Luigi Alberto Franzoni, 1996. "Punishment and Grace: on the Economics of Permanent Amnesties," Working Papers 252, Dipartimento Scienze Economiche, Universita' di Bologna.
    7. Marchese, Carla, 2014. "Tax Amnesties," IEL Working Papers 17, Institute of Public Policy and Public Choice - POLIS.
    8. James Alm, 1998. "Tax Policy Analysis: The Introduction of a Russian Tax Amnesty," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9806, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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