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dc.contributor.authorHaug, Michaelen_US
dc.contributor.authorHölscher, Luiseen_US
dc.contributor.authorSchweinberger, Andreasen_US
dc.date.accessioned2009-01-28en_US
dc.date.accessioned2009-09-10T13:57:10Z-
dc.date.available2009-09-10T13:57:10Z-
dc.date.issued2008en_US
dc.identifier.piurn:nbn:de:101:1-2008100610en_US
dc.identifier.urihttp://hdl.handle.net/10419/27869-
dc.description.abstractTax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as hightax like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in Europe and was - like other tax amnesties before - of limited success. This paper uses a given database with 126 tax amnesties between 1981 and 2005 in several countries worldwide. Aim is to develope predictions about the fiscal success or failure of a tax amnesty, depending on its structure and legal plus economic background.en_US
dc.language.isogeren_US
dc.publisherFrankfurt School of Finance & Management Frankfurt a. M.en_US
dc.relation.ispartofseriesWorking paper series // Frankfurt School of Finance & Management 99en_US
dc.subject.jelH26en_US
dc.subject.jelK42en_US
dc.subject.ddc340en_US
dc.subject.keywordSteuerhinterziehungen_US
dc.subject.keywordSteueramnestieen_US
dc.subject.keywordlineare Regressionen_US
dc.subject.keywordTax frauden_US
dc.subject.keywordTax amnestyen_US
dc.subject.keywordlinear regressionen_US
dc.titleAnalyse von Steueramnestiedatenen_US
dc.typeWorking Paperen_US
dc.identifier.ppn58443264Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fsfmwp:99-
Appears in Collections:Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management

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