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Punishment and Grace: On the Economics of Tax Amnesties

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  • Franzoni, Luigi Alberto

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Suggested Citation

  • Franzoni, Luigi Alberto, 1996. "Punishment and Grace: On the Economics of Tax Amnesties," Public Finance = Finances publiques, , vol. 51(3), pages 353-368.
    • Handle: RePEc:pfi:pubfin:v:51:y:1996:i:3:p:353-68
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    Cited by:

    1. Julio López Laborda & Fernando Rodrigo Sauco, 2002. "El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 163(4), pages 121-153, December.
    2. Eberhard Feess & Markus Walzl, 2006. "Heterogeneity and Optimal Self-Reporting," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 162(2), pages 277-290, June.
    3. Eberhard Feess & Markus Walzl, 2005. "Optimal Self-Reporting Schemes with Multiple Stages and Option Values," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 265-279, May.
    4. Bruno Chiarini & Marco Di Domizio & Elisabetta Marzano, 2009. "Why Do Underground Reducing Policies Often Fail Their Scope? Some Answers From The Italian Experience," Economics and Politics, Wiley Blackwell, vol. 21(2), pages 308-318, July.
    5. Mehmet Nar, 2015. "The Effects of Behavioral Economics on Tax Amnesty," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 580-589.
    6. 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.

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