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Tax Amnesties and Tax Evasion Inertia

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  • Olivella, Pau

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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Suggested Citation

  • Olivella, Pau, 1996. "Tax Amnesties and Tax Evasion Inertia," Public Finance = Finances publiques, , vol. 51(4), pages 572-589.
  • Handle: RePEc:pfi:pubfin:v:51:y:1996:i:4:p:572-89
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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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