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Punishment and Grace: On the Economics of Permanent Amnesties

By Luigi Alberto Franzoni

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

Year: 1996
OAI identifier: oai:CiteSeerX.psu:10.1.1.199.7787
Provided by: CiteSeerX
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