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
Tipologia del documento
Monografia (Working paper)
Autori
AutoreAffiliazioneORCID
Franzoni, Luigi Alberto
Settori scientifico-disciplinari
DOI
Data di deposito
17 Giu 2004
Ultima modifica
17 Feb 2016 14:04
URI

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