Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/159095
Authors: 
Franzoni, Luigi Alberto
Year of Publication: 
1996
Series/Report no.: 
Quaderni - Working Paper DSE 252
Abstract: 
This paper extends the literature on tax amnesties by consid-ering two special grace programmes. The first is an offer by the government not to investigate taxpayers' accounts, the second not to prosecute indicted evaders. I analyse the impact of both measures on the taxpayers' optimal behaviour and the government's net revenue, and derive the conditions under which it would be desir-able to implement them on a permanent basis.
Persistent Identifier of the first edition: 
Creative Commons License: 
https://creativecommons.org/licenses/by-nc/3.0/
Document Type: 
Working Paper

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