Revealing 21 per cent of GDP in hidden assets: Evidence from Argentina's tax amnesties

Juliana Londoño-Vélez and Dario Tortarolo

No wp-2022-103, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper studies the effectiveness of tax amnesties and their impacts on capital taxation and public spending. We leverage rich policy variation from Argentina, where left- and right-wing governments implemented multiple programmes and achieved varying success. After numerous failed enforcement efforts, its 2016 scheme reportedly revealed assets worth 21 per cent of GDP—the world's most successful tax amnesty. We use detailed data from fiscal tabulations spanning two decades and obtain three key results.

Keywords: Tax evasion; Argentina; Taxation (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
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Citations: View citations in EconPapers (6)

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