Analyse von Steueramnestiedaten
Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as hightax like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in Europe and was - like other tax amnesties before - of limited success. This paper uses a given database with 126 tax amnesties between 1981 and 2005 in several countries worldwide. Aim is to develope predictions about the fiscal success or failure of a tax amnesty, depending on its structure and legal plus economic background.
|Date of creation:||2008|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: 069 154008-0
Web page: http://www.frankfurt-school.de/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:zbw:fsfmwp:99. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics)
If references are entirely missing, you can add them using this form.