Liberalization and tax amnesty in a developing economy

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dc.citation.epage765
dc.citation.issue3
dc.citation.journalTitleEconomic Modellingeng
dc.citation.spage761
dc.citation.volume29
dc.contributor.affiliationDepartment of Economics, University of Manitoba, Winnipeg, Canadaspa
dc.contributor.affiliationDepartment of Economics, Universidad EAFIT, Medellin, Colombia.spa
dc.contributor.authorBosea, Pinakispa
dc.contributor.authorJetter, Michael.spa
dc.contributor.departmentEscuela de Economía y Finanzasspa
dc.contributor.departmentEconomíaspa
dc.contributor.programEstudios en Economía y Empresaspa
dc.date2012
dc.date.accessioned2015-11-06T16:27:21Z
dc.date.available2015-11-06T16:27:21Z
dc.date.issued2012
dc.description.abstractWe 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.eng
dc.identifier.doi10.1016/j.econmod.2012.01.017
dc.identifier.issn0264-9993
dc.identifier.urihttp://hdl.handle.net/10784/7547
dc.language.isoengeng
dc.publisherElseviereng
dc.relation.ispartofEconomic Modelling. Vol.29(3), 2012, pp.761-765spa
dc.relation.isversionofhttp://www.sciencedirect.com/science/article/pii/S0264999312000314
dc.relation.urihttp://www.sciencedirect.com/science/article/pii/S0264999312000314
dc.rightsrestrictedAccesseng
dc.rightsCopyright © 2012 Elsevier B.V. All rights reserved.spa
dc.rights.accessrightsinfo:eu-repo/semantics/restrictedAccesseng
dc.rights.localAcceso restringidospa
dc.sourceEconomic Modelling. Vol.29(3), 2012, pp.761-765spa
dc.subject.keywordLiberalizationeng
dc.subject.keywordTax amnestyeng
dc.subject.keywordComplianceeng
dc.subject.keywordEnforcementeng
dc.subject.keywordInformal sectoreng
dc.titleLiberalization and tax amnesty in a developing economyeng
dc.typearticleeng
dc.typeinfo:eu-repo/semantics/articleeng
dc.typeinfo:eu-repo/semantics/publishedVersioneng
dc.type.hasVersionObra publicadaspa
dc.type.localArtículospa

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