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dc.contributor.authorHaug, Michaelen
dc.contributor.authorHölscher, Luiseen
dc.contributor.authorSchweinberger, Andreasen
dc.date.accessioned2009-01-28-
dc.date.accessioned2009-09-10T13:57:10Z-
dc.date.available2009-09-10T13:57:10Z-
dc.date.issued2008-
dc.identifier.piurn:nbn:de:101:1-2008100610en
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
dc.language.isogeren
dc.publisher|aFrankfurt School of Finance & Management |cFrankfurt a. M.en
dc.relation.ispartofseries|aFrankfurt School - Working Paper Series |x99en
dc.subject.jelH26en
dc.subject.jelK42en
dc.subject.ddc340en
dc.subject.keywordSteuerhinterziehungen
dc.subject.keywordSteueramnestieen
dc.subject.keywordlineare Regressionen
dc.subject.keywordTax frauden
dc.subject.keywordTax amnestyen
dc.subject.keywordlinear regressionen
dc.titleAnalyse von Steueramnestiedaten-
dc.typeWorking Paperen
dc.identifier.ppn58443264Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fsfmwp:99en

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