Amnesty, Enforcement, and Tax Policy
In: Tax Policy and the Economy, Volume 1
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- 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.
- Bruno Chiarini & Marco Di Domizio & Elisabetta Marzano, 2008. "Why do underground reducing policies often fail their scope? Some answers from the Italian experience," Working Papers 8_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
- 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," Working Papers 1402, Oxford University Centre for Business Taxation.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties. Theory and Evidence," WIFO Working Papers 487, WIFO.
- 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, 2015. "The Occurrence of Tax Amnesties: Theory and Evidence," School of Economics Working Papers 2015-05, University of Adelaide, School of Economics.
- James Alm, 1998. "Tax Policy Analysis: The Introduction of a Russian Tax Amnesty," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9806, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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.
- 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.
- Heiner Schmittdiel, 2015. "Voluntary Disclosure Programs for Tax Evaders," Tinbergen Institute Discussion Papers 15-128/VII, Tinbergen Institute.
- 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.
- Eric Le Borgne, 2006. "Economic and Political Determinants of Tax Amnesties in the U.S. States," IMF Working Papers 06/222, International Monetary Fund.
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