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Tax Amnesties and Tax Evasion Inertia

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Author Info

  • Olivella, P

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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Bibliographic 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;

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