Quotation Bayer, Ralph-C, Oberhofer, Harald, Winner, Hannes. 2015. The Occurrence of Tax Amnesties: Theory and Evidence. Journal of Public Economics 125 (1), 70-82.




This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that balances costs and benefits of amnesty programs. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. To test these predictions empirically, we rely on amnesty information from US States between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's fiscal requirements and the taxpayers' expectations on future amnesties.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Journal of Public Economics
Citation Index SSCI
WU Journalrating 2009 A
WU-Journal-Rating new FIN-A, INF-A, MAN-A, STRAT-A, VW-A, WH-A
Language English
Title The Occurrence of Tax Amnesties: Theory and Evidence
Volume 125
Number 1
Year 2015
Page from 70
Page to 82
Reviewed? Y
URL http://www.sciencedirect.com/science/article/pii/S0047272715000286
DOI http://dx.doi.org/10.1016/j.jpubeco.2015.02.006


Oberhofer, Harald (Details)
Bayer, Ralph-C (University of Adelaide, Australia)
Winner, Hannes (Paris Lodron University of Salzburg)
Department of Economics (Badinger) (Details)
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