Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/125130 
Year of Publication: 
2015
Series/Report no.: 
Tinbergen Institute Discussion Paper No. 15-128/VII
Publisher: 
Tinbergen Institute, Amsterdam and Rotterdam
Abstract: 
In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn themselves in without punishment. We find that such a leniency rule not only increases government revenue when it comes as a surprise, but even when taxpayers anticipate it.
Subjects: 
Tax compliance
voluntary disclosure
guilt
JEL: 
H26
K34
K40
Document Type: 
Working Paper

Files in This Item:
File
Size
171.92 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.