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Success of a Tax Amnesty: At the Polls, for the FISC?

Author

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  • Pommerehne, Werner W
  • Zweifel, Peter

Abstract

This paper provides a model for analyzing an individual's voting decision on tax amnesty and the change of his reporting behavior given amnesty is granted/rejected. Success at the polls is predicted to increase with higher penalties meted out to detected evaders while success in terms of reporting would be jeopardized. These and other implications of the model are empirically tested for two Swiss tax amnesty proposals, one rejected, the other approved by a majority of citizens/taxpayers. Copyright 1991 by Kluwer Academic Publishers

Suggested Citation

  • Pommerehne, Werner W & Zweifel, Peter, 1991. "Success of a Tax Amnesty: At the Polls, for the FISC?," Public Choice, Springer, vol. 72(2-3), pages 131-165, December.
    • Handle: RePEc:kap:pubcho:v:72:y:1991:i:2-3:p:131-65
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    Citations

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    Cited by:

    1. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," IEW - Working Papers 284, Institute for Empirical Research in Economics - University of Zurich.
    2. 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.
    3. 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.
    4. Philippe Widmer & Peter Zweifel, 2012. "Fiscal Equalization, Tiebout Competition, and Incentives for Efficiency in a Federalist Country," Public Finance Review, , vol. 40(1), pages 3-29, January.
    5. Philippe K. Widmer & Peter Zweifel, 2008. "Public Good Provision in a Federalist Country: Tiebout Competition, Fiscal Equalization, and Incentives for Efficiency in Switzerland," SOI - Working Papers 0804, Socioeconomic Institute - University of Zurich, revised Dec 2010.
    6. E. Bruce Hutchinson & J. R. Clark, 2004. "The Laffer Curve for Amnesty," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 20(Fall 2004), pages 9-29.
    7. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September.
    8. Julio López Laborda & Fernando Rodrigo Sauco, "undated". "Incidencia de la amnistía fiscal de 1991 en el cumplimiento a largo plazo en el IRPF," Studies on the Spanish Economy 106, FEDEA.
    9. Marchese, Carla, 2014. "Tax Amnesties," IEL Working Papers 17, Institute of Public Policy and Public Choice - POLIS.
    10. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0729, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Nur Sayidah & Sri Suryaningsum & Sri Luna Murdianingrum & Aminullah Assagaf & Hadi Sugiyanto, 2020. "The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 116-128, December.

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