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An economic analysis of tax amnesties

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  • Stella, Peter

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  • Stella, Peter, 1991. "An economic analysis of tax amnesties," Journal of Public Economics, Elsevier, vol. 46(3), pages 383-400, December.
  • Handle: RePEc:eee:pubeco:v:46:y:1991:i:3:p:383-400
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    Citations

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    Cited by:

    1. 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, Elsevier, vol. 39(2), pages 235-253, September.
    2. repec:eee:pubeco:v:151:y:2017:i:c:p:110-125 is not listed on IDEAS
    3. 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, February.
    4. Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
    5. repec:ksp:journ1:v:4:y:2017:i:3:p:285-301 is not listed on IDEAS
    6. 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.
    7. Julio LÛpez Laborda & Fernando Rodrigo Sauco, "undated". "Incidencia de la amnistÌa fiscal de 1991 en el cumplimiento a largo plazo en el IRPF," Studies on the Spanish Economy 106, FEDEA.
    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.
    9. Miguel A. SANCHEZ VILLALBA, 2017. "On the effects of repeated tax amnesties," Journal of Economics and Political Economy, KSP Journals, vol. 4(3), pages 285-301, September.
    10. Marchese, Carla, 2014. "Tax Amnesties," IEL Working Papers 17, Institute of Public Policy and Public Choice - POLIS.
    11. Sanchez Villalba, Miguel, 2015. "Global inspection games," Journal of Public Economics, Elsevier, vol. 128(C), pages 59-72.
    12. Matthew Gould & Matthew Rablen, 2016. "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series 5750, CESifo Group Munich.
    13. Gemmell, Norman & Ratto, Marisa, 2017. "The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment," Working Paper Series 6769, Victoria University of Wellington, Chair in Public Finance.
    14. I Made Sudarma, 2017. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals afr138, Global Academy of Training and Research (GATR) Enterprise.
    15. L. A. Franzoni, 1996. "Punishment and Grace: on the Economics of Permanent Amnesties," Working Papers 252, Dipartimento Scienze Economiche, Universita' di Bologna.
    16. Koch, Christian & Müller, Cornelius, 2015. "Anticipated Tax Amnesties and Tax Compliance: An Experimental Study," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association.
    17. Eric Le Borgne, 2006. "Economic and Political Determinants of Tax Amnesties in the U.S. States," IMF Working Papers 06/222, International Monetary Fund.

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