Punishment and Grace: On the Economics of Permanent Amnesties

Franzoni, Luigi Alberto (1996) Punishment and Grace: On the Economics of Permanent Amnesties. DOI 10.6092/unibo/amsacta/778.
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Abstract

This paper extends the literature on tax amnesties by considering 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 desirable to implement them on a permanent basis.

Abstract
Document type
Monograph (Working Paper)
Creators
CreatorsAffiliationORCID
Franzoni, Luigi Alberto
Subjects
DOI
Deposit date
17 Jun 2004
Last modified
17 Feb 2016 14:04
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