Strategic Tax Planning for State Tax Amnesties
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- Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2015.
"The occurrence of tax amnesties: Theory and evidence,"
Journal of Public Economics,
Elsevier, vol. 125(C), pages 70-82.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties. Theory and Evidence," WIFO Working Papers 487, WIFO.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2015. "The Occurrence of Tax Amnesties: Theory and Evidence," School of Economics Working Papers 2015-05, University of Adelaide, School of Economics.
- Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2014. "The Occurrence of Tax Amnesties: Theory and Evidence," Working Papers in Economics 2014-6, University of Salzburg.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties: Theory and Evidence," Working Papers 1402, Oxford University Centre for Business Taxation.
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Keywordstax amnesty; tax planning; tax delinquency;
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