Punishment and Grace: on the Economics of Permanent Amnesties

Luigi Alberto Franzoni

Working Papers from Dipartimento Scienze Economiche, Universita' di Bologna

Abstract: This paper extends the literature on tax amnesties by consid-ering 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 desir-able to implement them on a permanent basis.

Date: 1996-04
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:bol:bodewp:252

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