IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2002v163i4p121-153.html
   My bibliography  Save this article

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

Author

Listed:
  • 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

Suggested Citation

  • Julio López Laborda & Fernando Rodrigo Sauco, 2002. "El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?," Hacienda Pública Española, IEF, vol. 163(4), pages 121-153, December.
  • Handle: RePEc:hpe:journl:y:2002:v:163:i:4:p:121-153
    as

    Download full text from publisher

    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/163_LopezRodrigo.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. 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.
    2. Cassone, Alberto & Marchese, Carla, 1995. "Tax Amnesties as Special Sales Offers: The Italian Experience," Public Finance = Finances publiques, , vol. 50(1), pages 51-66.
    3. Herman B. Leonard & Richard J. Zeckhauser, 1987. "Amnesty, Enforcement, and Tax Policy," NBER Chapters,in: Tax Policy and the Economy, Volume 1, pages 55-86 National Bureau of Economic Research, Inc.
    4. Franzoni, Luigi Alberto, 1996. "Punishment and Grace: On the Economics of Tax Amnesties," Public Finance = Finances publiques, , vol. 51(3), pages 353-368.
    5. 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.
    6. 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.
    7. J. E. Stiglitz, 1969. "The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking," The Quarterly Journal of Economics, Oxford University Press, vol. 83(2), pages 263-283.
    8. Das-Gupta, Arindam & Mookherjee, Dilip, 1996. "Tax Amnesties as Asset-Laundering Devices," Journal of Law, Economics, and Organization, Oxford University Press, vol. 12(2), pages 408-431, October.
    9. Kahneman, Daniel & Tversky, Amos, 1979. "Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-291, March.
    10. 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.
    11. 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.
    12. Jeffrey A. Dubin & Michael J. Graetz & Louis L. Wilde, 1992. "State Income Tax Amnesties: Causes," The Quarterly Journal of Economics, Oxford University Press, vol. 107(3), pages 1057-1070.
    13. Nicolas Marceau & Steeve Mongrain, 2000. "Amnesties and Co-operation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 259-273, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    More about this item

    Keywords

    amnistías fiscales;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2002:v:163:i:4:p:121-153. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Belén Miquel Burgos). General contact details of provider: http://edirc.repec.org/data/iefgves.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.