Liberalization and tax amnesty in a developing economy |
| |
Authors: | Pinaki Bose Michael Jetter |
| |
Affiliation: | 1. Department of Economics, 502 Fletcher Argue Building, University of Manitoba, Winnipeg, MB R3T 5V5, Canada;2. Department of Economics, Universidad EAFIT, Carrera 49 Numero 7 Sur 50, Avenida Las Vegas, Medellin, Colombia |
| |
Abstract: | 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. |
| |
Keywords: | H02 K04 O01 |
本文献已被 ScienceDirect 等数据库收录! |
|