Tax Amnesties and Tax Evasion Inertia

Pau Olivella ()

UFAE and IAE Working Papers from Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC)

Abstract: We present a model of tax evasion with a two-period tax liability, in which the administration is unable to commit to any inspection policy. In equilibrium, the probability of an inspection is increasing in the divergence between the present income report and that of last period.

Keywords: TAXATION; TAX EVASION (search for similar items in EconPapers)
JEL-codes: H26 K42 (search for similar items in EconPapers)
Date: 1996

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Persistent link: http://EconPapers.repec.org/RePEc:aub:autbar:363.96

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