Liberalization and tax amnesty in a developing economy
Archivos
Fecha
2012
Autores
Bosea, Pinaki
Jetter, Michael.
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Título de la revista
ISSN de la revista
0264-9993
Título del volumen
Editor
Elsevier
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Resumen
We show that tax evaders can respond to a tax amnesty, even if enforcement activities do not change, if it is timed to coincide with liberalization and rising incomes. The success of the amnesty, in terms of its effect on tax revenue and welfare, depends on the distribution of the gains from liberalization. Our analysis provides a theoretical justification of the link between successful amnesties and economic liberalization and points to factors that a policy maker should consider for success of future amnesties.