Who participates in tax amnesties? Self-selection of risk-averse taxpayers
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References listed on IDEAS
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More about this item
Keywordstax amnesty; tax evasion; relative risk aversion; self-selection;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- D89 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Other
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2001-10-29 (All new papers)
- NEP-EEC-2001-10-29 (European Economics)
- NEP-LAW-2001-10-29 (Law & Economics)
- NEP-PBE-2001-10-29 (Public Economics)
- NEP-PUB-2001-10-29 (Public Finance)
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