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Tax Amnesties and Compliance in the Long Run: A Time Series Analysis

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Cited by:

  1. Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021. "Clearing the bar: Improving tax compliance for small firms through target setting," Journal of International Economics, Elsevier, vol. 130(C).
  2. Justin M. Ross & Neal D. Buckwalter, 2013. "Strategic Tax Planning for State Tax Amnesties," Public Finance Review, , vol. 41(3), pages 275-301, May.
  3. Lars Gläser & Martin Halla, 2008. "Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, February.
  4. Dirk Bethmann & Michael Kvasnicka, 2016. "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," FEMM Working Papers 160001, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  5. Terry Shevlin & Jacob Thornock & Braden Williams, 2017. "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, vol. 22(2), pages 577-607, June.
  6. Miguel A. SANCHEZ VILLALBA, 2017. "On the effects of repeated tax amnesties," Journal of Economics and Political Economy, KSP Journals, vol. 4(3), pages 285-301, September.
  7. 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.
  8. Norman Gemmell & Marisa Ratto, 2018. "The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(3), pages 547-588, September.
  9. Eduardo Engel & James R. Hines Jr., 1998. "Understanding Tax Evasion Dynamics," Documentos de Trabajo 47, Centro de Economía Aplicada, Universidad de Chile.
  10. Hari Luitel & Mehmet Tosun, 2014. "A reexamination of state fiscal health and amnesty enactment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 874-893, October.
  11. Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
  12. Mr. Eric Le Borgne, 2006. "Economic and Political Determinants of Tax Amnesties in the U.S. States," IMF Working Papers 2006/222, International Monetary Fund.
  13. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
  14. Hajawiyah, Ain & Suryarini, Trisni & Kiswanto, & Tarmudji, Tarsis, 2021. "Analysis of a tax amnesty’s effectiveness in Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
  15. Gelardi, Alexander M.G., 1996. "The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 17-30, March.
  16. Shahryar Bahawal, 2021. "Tax Amnesties in Tax Reform Policy: A Case Study from Pakistan and Lessons for Developing Economies," Asian Journal of Law and Economics, De Gruyter, vol. 12(1), pages 37-71, April.
  17. Patricia Gil & Justin Holz & John List & Andrew Simon & Alejandro Zentner, 2023. "Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment," Natural Field Experiments 00772, The Field Experiments Website.
  18. Fany Inasius & Giri Darijanto & Engelwati Gani & Gatot Soepriyanto, 2020. "Tax Compliance After the Implementation of Tax Amnesty in Indonesia," SAGE Open, , vol. 10(4), pages 21582440209, October.
  19. Sandro Momigliano & Pietro Rizza, 2007. "Temporary measures in Italy: buying or losing time?," MNB Conference Volume, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 1(1), pages 61-71, December.
  20. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September.
  21. Javier Moreno & Jaime H. Beltrán & Leovardo Mata, 2019. "Efectos de corto y largo plazo de los programas de condonación de créditos fiscales en la recaudación del Impuesto al Valor Agregado," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 14(1), pages 113-128, Enero-Mar.
  22. Matthew Gould & Matthew D. Rablen, 2020. "Voluntary disclosure schemes for offshore tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 805-831, August.
  23. James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2009. "Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation," Economic Analysis and Policy, Elsevier, vol. 39(2), pages 235-253, September.
  24. 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.
  25. Marchese, Carla, 2014. "Tax Amnesties," IEL Working Papers 17, Institute of Public Policy and Public Choice - POLIS.
  26. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10, Edward Elgar Publishing.
  27. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Amnesties and Political Participation," Public Finance Review, , vol. 33(3), pages 403-431, May.
  28. Paul Dunn & Jonathan Farrar & Cass Hausserman, 2018. "The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures," Journal of Business Ethics, Springer, vol. 148(3), pages 689-701, March.
  29. Norman Gemmell & Marisa Ratto, 2018. "The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(3), pages 547-588, September.
  30. Koch, Christian & Müller, Cornelius, 2022. "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association, revised 2022.
  31. Andrea Angeli & Patrizia Lattarulo & Eugenio Palmieri & Maria Grazia Pazienza, 2023. "Tax evasion and tax amnesties in regional taxation," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 343-369, April.
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