Since 2014
On the effects of repeated tax amnesties
Journal of Economics and Political Economy
View Archive Info| Field | Value | |
| Title |
On the effects of repeated tax amnesties
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| Creator |
SANCHEZ VILLALBA, Miguel A.; University of Alicante Instituto Valenciano de Investigaciones Económicas. |
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| Subject |
Tax amnesties; Tax evasion.
H27; H26; C32. |
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| Description |
Abstract. We examine empirically the effect of tax amnesties on long term tax collection when such amnesties are used by a government as a regular source of revenue. We use data from the Tucuman province (Argentina) to test the main hypothesis of the model, namely, that amnesties lower the government’s revenue, as they reduce the penalties and make evasion more profitable. We find, however, that amnesties do not affect the long-term revenue. The other main result is in line with the theoretical predictions: the increase in short-run revenue is temporary and only accelerates the collection of the taxes but does not increase the amount collected. Thus, we conclude that amnesties were used only to obtain a short-run surge in revenue and to avoid more fundamental tax reforms.Keywords. Tax amnesties, Tax evasion.JEL. H27, H26, C32.
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| Publisher |
Journal of Economics and Political Economy
Journal of Economics and Political Economy |
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| Contributor |
—
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| Date |
2017-09-18
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — |
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| Format |
application/pdf
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| Identifier |
http://www.kspjournals.org/index.php/JEPE/article/view/1394
10.1453/jepe.v4i3.1394 |
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| Source |
Journal of Economics and Political Economy; Vol 4, No 3 (2017): September; 285-301
Journal of Economics and Political Economy; Vol 4, No 3 (2017): September; 285-301 2148-8347 |
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| Language |
eng
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| Relation |
http://www.kspjournals.org/index.php/JEPE/article/view/1394/1361
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| Rights |
Copyright (c) 2017 Journal of Economics and Political Economy
http://creativecommons.org/licenses/by-nc/4.0 |
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