Punishment and Grace: On the Economics of Permanent Amnesties

Franzoni, Luigi Alberto (1996) Punishment and Grace: On the Economics of Permanent Amnesties. Bologna: Dipartimento di Scienze economiche DSE, p. 18. DOI 10.6092/unibo/amsacta/5058. In: Quaderni - Working Paper DSE (252). ISSN 2282-6483.
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Abstract

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.

Abstract
Document type
Monograph (Working Paper)
Creators
CreatorsAffiliationORCID
Franzoni, Luigi Alberto
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ISSN
2282-6483
DOI
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04 Apr 2016 15:06
Last modified
04 Apr 2016 15:06
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