{"id":119806,"date":"2024-01-22T22:43:38","date_gmt":"2024-01-22T21:43:38","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/119806\/"},"modified":"2024-11-07T05:08:21","modified_gmt":"2024-11-07T04:08:21","slug":"the-occurrence-of-tax-amnesties-theory-and-evidence","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/119806\/","title":{"rendered":"The Occurrence of Tax Amnesties. Theory and Evidence"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-119806","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many tax payers discounting future payments from punishment and a government that trades off costs and benefits of amnesty programmes. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. For our empirical test we rely on amnesty information from US states between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's fiscal requirements and the taxpayers' expectations on future amnesties.","onlinedate":"2014-12-09 12:00:00","lang":"English","publication_series":"","publication_date":"20141201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"39","keywords":"[\"US states\",\"strategic game\",\"tax amnesties\"]","jelcodes":"[]","related_publications":"[]","pdf":355322,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"487","journal":"WIFO Working Papers","publisher":"","invisible":false,"external":false,"embargo_date":"2014-12-09 12:00:00","types":[44410],"research_groups":[3481],"collaboration":"","persons":[12829,3600,4973],"persons_data":"[{\"personId\":12829,\"personName\":\"Ralph-C. Bayer\",\"organisationNames\":[]},{\"personId\":3600,\"personName\":\"Harald Oberhofer\",\"organisationNames\":[]},{\"personId\":4973,\"personName\":\"Hannes Winner\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\">Bayer, R.-C.<span>, Oberhofer, H.<\\\/span><span>, &amp; Winner, H.<\\\/span> (2014). <span>The Occurrence of Tax Amnesties. Theory and Evidence<\\\/span>. <span><em>WIFO Working Papers<\\\/em><\\\/span>, (487). <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/50849\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/50849<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\">Bayer RC<span>, Oberhofer H<\\\/span><span>, Winner H<\\\/span>. <span class=\\\"title\\\"><span>The Occurrence of Tax Amnesties. Theory and Evidence<\\\/span><\\\/span>. <span>WIFO Working Papers<\\\/span>. 2014 Dec;(487).<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{438b51c0fd3945478a6d55095fa367db,<\\\/div><div>  title    = \\\"The Occurrence of Tax Amnesties. Theory and Evidence\\\",<\\\/div><div>  abstract = \\\"This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many tax payers discounting future payments from punishment and a government that trades off costs and benefits of amnesty programmes. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. For our empirical test we rely on amnesty information from US states between 1981 and 2011. 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