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El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?

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Author Info

  • Julio López Laborda
  • Fernando Rodrigo Sauco

    (Universidad de Zaragoza)

Abstract

En las últimas décadas, numerosas administraciones públicas de todo el mundo han concedido, como parte de sus políticas impositivas, medidas de perdón fiscal más o menos generales. A pesar de esta frecuente concesión y de la controversia social que siempre les rodea, el análisis económico de las amnistías fiscales se encuentra todavía en sus inicios. El objetivo de este trabajo es el de mostrar cuál es el grado de desarrollo alcanzado por esta área de estudio, explicando los esquemas teóricos que han servido para formalizar la participación en una amnistía, los resultados logrados por estos desarrollos, y los hallazgos ratificados por los trabajos empíricos. El trabajo incorpora una síntesis valorativa que sugiere limitaciones y extensiones derivadas de la revisión de esta línea de investigación. Classification-JEL : H26

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Bibliographic Info

Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 163 (2002)
Issue (Month): 4 (December)
Pages: 121-153

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Handle: RePEc:hpe:journl:y:2002:v:163:i:4:p:121-153

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Keywords: amnistías fiscales;

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References

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  1. Arindam Das-Gupta & Dilip Mookherjee, 1995. "Tax Amnesties as Asset Laundering Devices," Boston University - Institute for Economic Development 69, Boston University, Institute for Economic Development.
  2. Franzoni, Luigi Alberto, 1996. "Punishment and Grace: On the Economics of Tax Amnesties," Public Finance = Finances publiques, , vol. 51(3), pages 353-68.
  3. Cassone, Alberto & Marchese, Carla, 1995. "Tax Amnesties as Special Sales Offers: The Italian Experience," Public Finance = Finances publiques, , vol. 50(1), pages 51-66.
  4. Dubin, Jeffrey A & Graetz, Michael J & Wilde, Louis L, 1992. "State Income Tax Amnesties: Causes," The Quarterly Journal of Economics, MIT Press, vol. 107(3), pages 1057-70, August.
  5. Joseph E. Stiglitz, 1968. "The Effects of Income, Wealth, and Capital Gains Taxation on Risk Taking," Cowles Foundation Discussion Papers 248, Cowles Foundation for Research in Economics, Yale University.
  6. Amos Tversky & Daniel Kahneman, 1979. "Prospect Theory: An Analysis of Decision under Risk," Levine's Working Paper Archive 7656, David K. Levine.
  7. Marchese, Carla & Privileggi, Fabio, 2001. "Who participates in tax amnesties? Self-selection of risk-averse taxpayers," POLIS Working Papers 21, Institute of Public Policy and Public Choice - POLIS.
  8. Julio López-Laborda & Fernando Rodrigo, 2003. "Tax Amnesties and Income Tax Compliance: The Case of Spain," Fiscal Studies, Institute for Fiscal Studies, vol. 24(1), pages 73-96, March.
  9. Herman B. Leonard & Richard J. Zeckhauser, 1986. "Amnesty, Enforcement and Tax Policy," NBER Working Papers 2096, National Bureau of Economic Research, Inc.
  10. 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.
  11. Nicolas Marceau & Steeve Mongrain, 2000. "Amnesties and Co-operation," International Tax and Public Finance, Springer, vol. 7(3), pages 259-273, May.
  12. Graetz, Michael & Wilde, Louis, 1993. "The decision by strategic nonfilers to participate in income tax amnesties," International Review of Law and Economics, Elsevier, vol. 13(3), pages 271-283, September.
  13. 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.
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Cited by:
  1. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April.

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