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Tax Amnesties and Compliance in the Long Run: A Time Series Analysis
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- Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021.
"Clearing the bar: Improving tax compliance for small firms through target setting,"
Journal of International Economics, Elsevier, vol. 130(C).
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, in: NBER International Seminar on Macroeconomics 2020, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Al-Karablieh, Yazan & Koumanakos, Evangelos, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," CEPR Discussion Papers 15215, C.E.P.R. Discussion Papers.
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
- Justin M. Ross & Neal D. Buckwalter, 2013. "Strategic Tax Planning for State Tax Amnesties," Public Finance Review, , vol. 41(3), pages 275-301, May.
- Lars Gläser & Martin Halla, 2008.
"Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, February.
- Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
- Dirk Bethmann & Michael Kvasnicka, 2016.
"International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures,"
FEMM Working Papers
160001, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Dirk Bethmann & Michael Kvasnicka, 2016. "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," Discussion Paper Series 1603, Institute of Economic Research, Korea University.
- Bethmann, Dirk & Kvasnicka, Michael, 2017. "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168175, Verein für Socialpolitik / German Economic Association.
- Terry Shevlin & Jacob Thornock & Braden Williams, 2017. "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, vol. 22(2), pages 577-607, June.
- Miguel A. SANCHEZ VILLALBA, 2017.
"On the effects of repeated tax amnesties,"
Journal of Economics and Political Economy, KSP Journals, vol. 4(3), pages 285-301, September.
- Sanchez Villalba, Miguel A., 2017. "On the effects of repeated tax amnesties," MPRA Paper 80936, University Library of Munich, Germany.
- Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2015.
"The occurrence of tax amnesties: Theory and evidence,"
Journal of Public Economics, Elsevier, vol. 125(C), pages 70-82.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties: Theory and Evidence," Working Papers 1402, Oxford University Centre for Business Taxation.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties. Theory and Evidence," WIFO Working Papers 487, WIFO.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2015. "The Occurrence of Tax Amnesties: Theory and Evidence," School of Economics and Public Policy Working Papers 2015-05, University of Adelaide, School of Economics and Public Policy.
- Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2014. "The Occurrence of Tax Amnesties: Theory and Evidence," Working Papers in Economics 2014-6, University of Salzburg.
- Norman Gemmell & Marisa Ratto, 2018.
"The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 71(3), pages 547-588, September.
- Gemmell, Norman & Ratto, Marisa, 2017. "The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment," Working Paper Series 20293, Victoria University of Wellington, Chair in Public Finance.
- Norman Gemmell & Marisa Ratto, 2019. "The effects of penalty information on tax compliance: evidence from a New Zealand field experiment," Working Papers hal-02302534, HAL.
- Eduardo Engel & James R. Hines Jr., 1998.
"Understanding Tax Evasion Dynamics,"
Documentos de Trabajo
47, Centro de Economía Aplicada, Universidad de Chile.
- Eduardo Engel & James Hines, 2000. "Understanding Tax Evasion Dynamics," Econometric Society World Congress 2000 Contributed Papers 1117, Econometric Society.
- Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc.
- Hari Luitel & Mehmet Tosun, 2014. "A reexamination of state fiscal health and amnesty enactment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 874-893, October.
- Langenmayr, Dominika, 2017.
"Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
- Dominika Langenmayr, 2017. "Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Langenmayr, Dominika, 2014. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," Discussion Papers in Economics 21359, University of Munich, Department of Economics.
- Langenmayr, Dominika, 2015. "Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?," Munich Reprints in Economics 27308, University of Munich, Department of Economics.
- Dominika Langenmayr, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series 5349, CESifo.
- Langenmayr, Dominika Irma, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113101, Verein für Socialpolitik / German Economic Association.
- Mr. Eric Le Borgne, 2006. "Economic and Political Determinants of Tax Amnesties in the U.S. States," IMF Working Papers 2006/222, International Monetary Fund.
- James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
- Hajawiyah, Ain & Suryarini, Trisni & Kiswanto, & Tarmudji, Tarsis, 2021. "Analysis of a tax amnesty’s effectiveness in Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
- Gelardi, Alexander M.G., 1996. "The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 17-30, March.
- Shahryar Bahawal, 2021. "Tax Amnesties in Tax Reform Policy: A Case Study from Pakistan and Lessons for Developing Economies," Asian Journal of Law and Economics, De Gruyter, vol. 12(1), pages 37-71, April.
- Osman Cenk Kanca & Metin Bayrak, 2024. "An Econometric Research on the Economic Effects of Tax Amnesties," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 206-213, July.
- Patricia Gil & Justin Holz & John List & Andrew Simon & Alejandro Zentner, 2023.
"Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment,"
Natural Field Experiments
00772, The Field Experiments Website.
- Patricia Gil & Justin E. Holz & John A. List & Andrew Simon & Alejandro Zentner, 2023. "Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment," NBER Working Papers 31210, National Bureau of Economic Research, Inc.
- Fany Inasius & Giri Darijanto & Engelwati Gani & Gatot Soepriyanto, 2020. "Tax Compliance After the Implementation of Tax Amnesty in Indonesia," SAGE Open, , vol. 10(4), pages 21582440209, October.
- Sandro Momigliano & Pietro Rizza, 2007. "Temporary measures in Italy: buying or losing time?," MNB Conference Volume, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 1(1), pages 61-71, December.
- Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September.
- Javier Moreno & Jaime H. Beltrán & Leovardo Mata, 2019. "Efectos de corto y largo plazo de los programas de condonación de créditos fiscales en la recaudación del Impuesto al Valor Agregado," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 14(1), pages 113-128, Enero-Mar.
- Matthew Gould & Matthew D. Rablen, 2020.
"Voluntary disclosure schemes for offshore tax evasion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 805-831, August.
- Matthew D. Rablen & Matthew Gould, 2018. "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers W18/07, Institute for Fiscal Studies.
- Matthew Gould & Matthew D. Rablen, 2019. "Voluntary Disclosure Schemes for Offshore Tax Evasion," Working Papers 2019006, The University of Sheffield, Department of Economics.
- James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2009.
"Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation,"
Economic Analysis and Policy, Elsevier, vol. 39(2), pages 235-253, September.
- James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2007. "Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2015.
"The occurrence of tax amnesties: Theory and evidence,"
Journal of Public Economics,
Elsevier, vol. 125(C), pages 70-82.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties. Theory and Evidence," WIFO Working Papers 487, WIFO.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties: Theory and Evidence," School of Economics Working Papers 2014-01, University of Adelaide, School of Economics.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2015. "The Occurrence of Tax Amnesties: Theory and Evidence," School of Economics Working Papers 2015-05, University of Adelaide, School of Economics.
- Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties: Theory and Evidence," Working Papers 1402, Oxford University Centre for Business Taxation.
- Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2014. "The Occurrence of Tax Amnesties: Theory and Evidence," Working Papers in Economics 2014-6, University of Salzburg.
- Marchese, Carla, 2014. "Tax Amnesties," IEL Working Papers 17, Institute of Public Policy and Public Choice - POLIS.
- Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10, Edward Elgar Publishing.
- Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010 2010-17, Department of Economics, University of St. Gallen.
- Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Amnesties and Political Participation," Public Finance Review, , vol. 33(3), pages 403-431, May.
- Paul Dunn & Jonathan Farrar & Cass Hausserman, 2018. "The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures," Journal of Business Ethics, Springer, vol. 148(3), pages 689-701, March.
- Norman Gemmell & Marisa Ratto, 2018. "The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(3), pages 547-588, September.
- Gemmell, Norman & Ratto, Marisa, 2017. "The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment," Working Paper Series 6769, Victoria University of Wellington, Chair in Public Finance.
- Norman Gemmell & Marisa Ratto, 2019. "The effects of penalty information on tax compliance: evidence from a New Zealand field experiment," Working Papers hal-02302534, HAL.
- Koch, Christian & Müller, Cornelius, 2022. "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association, revised 2022.
- Andrea Angeli & Patrizia Lattarulo & Eugenio Palmieri & Maria Grazia Pazienza, 2023. "Tax evasion and tax amnesties in regional taxation," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 343-369, April.
- Santi Novita & Mienati Somya Lasmana & Nor Azrina Mohd Yusof & Roshidah Safeei & Lee Chai Chuen, 2024. "Trust in Government and Tax Compliance in Indonesia and Malaysia: Do Ethics and Tax Amnesty Matter?," International Journal of Economics and Financial Issues, Econjournals, vol. 14(6), pages 10-22, October.