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Tax Amnesties and Tax Evasion Inertia

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Author Info
Olivella, P

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Abstract

We present a model of tax evasion with a two-period tax liability, in which the administration is unable to commit to any inspection policy. In equilibrium, the probability of an inspection is increasing in the divergence between the present income report and that of last period.

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Publisher Info
Paper provided by Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC) in its series UFAE and IAE Working Papers with number 363.96.

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Length: 18 pages
Date of creation: 1996
Date of revision:
Handle: RePEc:aub:autbar:363.96

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Related research
Keywords: TAXATION; TAX EVASION;

Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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