Article ID Journal Published Year Pages File Type
5055034 Economic Modelling 2012 5 Pages PDF
Abstract
► We demonstrate a link between successful amnesties and economic liberalization. ► We propose a policy for success of future amnesties. ► The paper derives new conditions for revenue gains from an amnesty. ► We show that an amnesty can be welfare enhancing, even if it lowers tax-revenue.
Keywords
Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
Preview
Liberalization and tax amnesty in a developing economy
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