Arbeitspapier

Punishment and Grace: on the Economics of Permanent Amnesties

This paper extends the literature on tax amnesties by consid-ering two special grace programmes. The first is an offer by the government not to investigate taxpayers' accounts, the second not to prosecute indicted evaders. I analyse the impact of both measures on the taxpayers' optimal behaviour and the government's net revenue, and derive the conditions under which it would be desir-able to implement them on a permanent basis.

Language
Englisch

Bibliographic citation
Series: Quaderni - Working Paper DSE ; No. 252

Classification
Wirtschaft

Event
Geistige Schöpfung
(who)
Franzoni, Luigi Alberto
Event
Veröffentlichung
(who)
Alma Mater Studiorum - Università di Bologna, Dipartimento di Scienze Economiche (DSE)
(where)
Bologna
(when)
1996

DOI
doi:10.6092/unibo/amsacta/5058
Handle
Last update
10.03.2025, 11:42 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Franzoni, Luigi Alberto
  • Alma Mater Studiorum - Università di Bologna, Dipartimento di Scienze Economiche (DSE)

Time of origin

  • 1996

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