Voluntary Disclosure Programs for Tax Evaders

Heiner Schmittdiel

No 15-128/VII, Tinbergen Institute Discussion Papers from Tinbergen Institute

Abstract: In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn themselves in without punishment. We find that such a leniency rule not only increases government revenue when it comes as a surprise, but even when taxpayers anticipate it.

Keywords: Tax compliance; voluntary disclosure; guilt (search for similar items in EconPapers)
JEL-codes: H26 K34 K40 (search for similar items in EconPapers)
Date: 2015-11-17
New Economics Papers: this item is included in nep-iue, nep-law, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:tin:wpaper:20150128

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