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Franzoni, Luigi Alberto
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Quaderni - Working Paper DSE No. 252
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.
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Working Paper

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