Cover IMF Working Papers
An Economic Analysis of Tax Amnesties
Author:
International Monetary Fund
Search for other papers by International Monetary Fund in
Current site
Google Scholar
PubMedClose
Series:
IMF Working Papers
Volume/Issue:
Volume 1989: Issue 042
Language:
English
Publication Date:
01 Jan 1989
DOI:
https://doi.org/10.5089/9781451975475.001
ISBN:
9781451975475
ISSN:
1018-5941
Pages:
40
Keywords:
WP; cost function; audit rate; revenue authority; decision problem; government credibility; audit strategy; Auditing; Semi-autonomous revenue bodies; Tax evasion; Tax return filing compliance; Personal income
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Download PDF (2.2 MB) Download Epub
Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impact on revenue collections. It concludes that, while in general it may be correct to impose a reduced penalty on individuals who voluntarily disclose tax evasion, short-lived amnesties of the type most frequently observed in practice are unlikely to generate significant revenue when judged against the potential danger of reducing future tax compliance.
  • Collapse
  • Expand
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 1989: Issue 042