Liberalization and tax amnesty in a developing economy

We show that tax evaders can respond to a tax amnesty, even if enforcement activities do not change, if it is timed to coincide with liberalization and rising incomes. The success of the amnesty, in terms of its effect on tax revenue and welfare, depends on the distribution of the gains from liberal...

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Autores:
Bosea, Pinaki
Jetter, Michael.
Tipo de recurso:
Fecha de publicación:
2012
Institución:
Universidad EAFIT
Repositorio:
Repositorio EAFIT
Idioma:
eng
OAI Identifier:
oai:repository.eafit.edu.co:10784/7547
Acceso en línea:
http://hdl.handle.net/10784/7547
Palabra clave:
Liberalization
Tax amnesty
Compliance
Enforcement
Informal sector
Rights
License
restrictedAccess
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spelling 20122015-11-06T16:27:21Z20122015-11-06T16:27:21Z0264-9993http://hdl.handle.net/10784/754710.1016/j.econmod.2012.01.017We show that tax evaders can respond to a tax amnesty, even if enforcement activities do not change, if it is timed to coincide with liberalization and rising incomes. The success of the amnesty, in terms of its effect on tax revenue and welfare, depends on the distribution of the gains from liberalization. Our analysis provides a theoretical justification of the link between successful amnesties and economic liberalization and points to factors that a policy maker should consider for success of future amnesties.engElsevierEconomic Modelling. Vol.29(3), 2012, pp.761-765http://www.sciencedirect.com/science/article/pii/S0264999312000314http://www.sciencedirect.com/science/article/pii/S0264999312000314restrictedAccessCopyright © 2012 Elsevier B.V. All rights reserved.Acceso restringidohttp://purl.org/coar/access_right/c_16ecEconomic Modelling. Vol.29(3), 2012, pp.761-765Liberalization and tax amnesty in a developing economyarticleinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículoObra publicadapublishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1LiberalizationTax amnestyComplianceEnforcementInformal sectorEscuela de Economía y FinanzasEconomíaBosea, PinakiJetter, Michael.Department of Economics, University of Manitoba, Winnipeg, CanadaDepartment of Economics, Universidad EAFIT, Medellin, Colombia.Estudios en Economía y EmpresaEconomic Modelling293761765ORIGINALSSRN-id1933405.pdfSSRN-id1933405.pdfapplication/pdf456304https://repository.eafit.edu.co/bitstreams/93599254-9ab3-4ab4-9f15-b7162ab7bf66/download1fd7fc0e711e37ce5d01c0d83d98e410MD5110784/7547oai:repository.eafit.edu.co:10784/75472023-03-15 11:32:03.203open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co
dc.title.eng.fl_str_mv Liberalization and tax amnesty in a developing economy
title Liberalization and tax amnesty in a developing economy
spellingShingle Liberalization and tax amnesty in a developing economy
Liberalization
Tax amnesty
Compliance
Enforcement
Informal sector
title_short Liberalization and tax amnesty in a developing economy
title_full Liberalization and tax amnesty in a developing economy
title_fullStr Liberalization and tax amnesty in a developing economy
title_full_unstemmed Liberalization and tax amnesty in a developing economy
title_sort Liberalization and tax amnesty in a developing economy
dc.creator.fl_str_mv Bosea, Pinaki
Jetter, Michael.
dc.contributor.department.spa.fl_str_mv Escuela de Economía y Finanzas
Economía
dc.contributor.author.spa.fl_str_mv Bosea, Pinaki
Jetter, Michael.
dc.contributor.affiliation.spa.fl_str_mv Department of Economics, University of Manitoba, Winnipeg, Canada
Department of Economics, Universidad EAFIT, Medellin, Colombia.
dc.contributor.program.spa.fl_str_mv Estudios en Economía y Empresa
dc.subject.keyword.eng.fl_str_mv Liberalization
Tax amnesty
Compliance
Enforcement
Informal sector
topic Liberalization
Tax amnesty
Compliance
Enforcement
Informal sector
description We show that tax evaders can respond to a tax amnesty, even if enforcement activities do not change, if it is timed to coincide with liberalization and rising incomes. The success of the amnesty, in terms of its effect on tax revenue and welfare, depends on the distribution of the gains from liberalization. Our analysis provides a theoretical justification of the link between successful amnesties and economic liberalization and points to factors that a policy maker should consider for success of future amnesties.
publishDate 2012
dc.date.issued.none.fl_str_mv 2012
dc.date.available.none.fl_str_mv 2015-11-06T16:27:21Z
dc.date.accessioned.none.fl_str_mv 2015-11-06T16:27:21Z
dc.date.none.fl_str_mv 2012
dc.type.eng.fl_str_mv article
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.local.spa.fl_str_mv Artículo
dc.type.hasVersion.spa.fl_str_mv Obra publicada
dc.type.hasVersion.eng.fl_str_mv publishedVersion
status_str publishedVersion
dc.identifier.issn.none.fl_str_mv 0264-9993
dc.identifier.uri.none.fl_str_mv http://hdl.handle.net/10784/7547
dc.identifier.doi.none.fl_str_mv 10.1016/j.econmod.2012.01.017
identifier_str_mv 0264-9993
10.1016/j.econmod.2012.01.017
url http://hdl.handle.net/10784/7547
dc.language.iso.eng.fl_str_mv eng
language eng
dc.relation.ispartof.spa.fl_str_mv Economic Modelling. Vol.29(3), 2012, pp.761-765
dc.relation.isversionof.none.fl_str_mv http://www.sciencedirect.com/science/article/pii/S0264999312000314
dc.relation.uri.none.fl_str_mv http://www.sciencedirect.com/science/article/pii/S0264999312000314
dc.rights.eng.fl_str_mv restrictedAccess
dc.rights.spa.fl_str_mv Copyright © 2012 Elsevier B.V. All rights reserved.
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_16ec
dc.rights.local.spa.fl_str_mv Acceso restringido
rights_invalid_str_mv restrictedAccess
Copyright © 2012 Elsevier B.V. All rights reserved.
Acceso restringido
http://purl.org/coar/access_right/c_16ec
dc.publisher.eng.fl_str_mv Elsevier
dc.source.spa.fl_str_mv Economic Modelling. Vol.29(3), 2012, pp.761-765
institution Universidad EAFIT
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