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El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?

Author

Listed:
  • Julio López Laborda
  • Fernando Rodrigo Sauco

    (Universidad de Zaragoza)

Abstract

En las últimas décadas, numerosas administraciones públicas de todo el mundo han concedido, como parte de sus políticas impositivas, medidas de perdón fiscal más o menos generales. A pesar de esta frecuente concesión y de la controversia social que siempre les rodea, el análisis económico de las amnistías fiscales se encuentra todavía en sus inicios. El objetivo de este trabajo es el de mostrar cuál es el grado de desarrollo alcanzado por esta área de estudio, explicando los esquemas teóricos que han servido para formalizar la participación en una amnistía, los resultados logrados por estos desarrollos, y los hallazgos ratificados por los trabajos empíricos. El trabajo incorpora una síntesis valorativa que sugiere limitaciones y extensiones derivadas de la revisión de esta línea de investigación. Classification-JEL : H26

Suggested Citation

  • Julio López Laborda & Fernando Rodrigo Sauco, 2002. "El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 163(4), pages 121-153, December.
    • Handle: RePEc:hpe:journl:y:2002:v:163:i:4:p:121-153
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    References listed on IDEAS

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    1. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española / Review of Public Economics, IEF, vol. 177(2), pages 107-128, April.

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    More about this item

    Keywords

    amnistías fiscales;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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