Bayer, Ralph C.
[VerfasserIn]
;
Oberhofer, Harald
[Sonstige Person, Familie und Körperschaft];
Winner, Hannes
[Sonstige Person, Familie und Körperschaft]
The Occurrence of Tax Amnesties
: Theory and Evidence
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 18, 2014 erstellt
Beschreibung:
This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that trades off costs and benefits of amnesty programs. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. For our empirical test we rely on amnesty information from US States between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's fiscal requirements and the taxpayers' expectations on future amnesties