- Eric Le Borgne, and Katherine Baer
- Published Date:
- July 2008
AdamsC.1993For Good and Evil. The Impact of Taxes on the Course of Civilization (London: Madison Books).
AllinghamM.G. and A.Sandmo1972 “Income Tax Evasion: A Theoretical Analysis” Journal of Public Economics Vol. 1 (November) pp. 323–38.
AlmJ.1998 “Tax Policy Analysis: The Introduction of a Russian Tax Amnesty” International Studies Program Working Paper No. 98-6 (Atlanta, Georgia: Georgia State University, Andrew Young School of Policy Studies).
AlmJ. and W.Beck1991 “Wiping the State Clean: Individual Response to State Tax Amnesties” Southern Economic Journal Vol. 57 (April) pp. 1043–53.
AlmJ.1993 “Tax Amnesties and Compliance in the Long Run: A Time Series Analysis” National Tax Journal Vol. 46 (March) pp. 53–60.
AlmJ.M.McKee and W.Beck1990 “Amazing Grace: Tax Amnesties and Compliance” National Tax Journal Vol. 43 (March) pp. 23–37.
AndreoniJ.1991 “The Desirability of a Permanent Tax Amnesty” Journal of Public Economics Vol. 45 (July) pp. 143–59.
AndreoniJ.B.Erard and J.Feinstein1998 “Tax Compliance” Journal of Economic Literature Vol. 36 (June) pp. 818–60.
Banca d’Italiavarious yearsRelazione Annuale (Rome).
BarrandPeter2003 “Summary Features of Installment Payment Systems” (unpublished; Washington: Fiscal Affairs Department, International Monetary Fund) pp. 4–8.
BesleyT. and A.Case2003 “Political Institutions and Policy Choices: Evidence from the United States” Journal of Economic Literature Vol. 41 (March) pp. 7–73.
BrondoloJohn2001 “Tax Arrears and Collection Enforcement” (unpublished; Washington: Fiscal Affairs Department, International Monetary Fund).
CasanegraMilka2002 “Tax Amnesties: Alive and Flourishing” Finance and the Common Good Vol. 12 (Autumn) pp. 49–56.
ChristianC.W.S.Gupta and J.C.Young2002 “Evidence on Subsequent Filing from the State of Michigan’s Income Tax Amnesty” National Tax Journal Vol. 55 (December) pp. 703–21.
CottarelliC.2002 “Lance Spezzate e Scudi Fiscali” La VoceDecember9.
CuevasAlfredo2000 “Federal Tax Amnesties” in Argentina: Selected Issues and Statistical Annex IMF Staff Country Report No. 00/160 (Washington: International Monetary Fund).
Das-GuptaA. and D.Mookherjee1996 “Tax Amnesties as Asset-Laundering Devices” Journal of Law Economics & Organization Vol. 12 No. 2 pp. 408–31.
Das-GuptaA. and D.Mookherjee1998 “Tax Amnesties and Their Effects” in Incentives and Institutional Reform in Tax Enforcement: An Analysis of Developing Country Experienceed. by A.DasGupta and D.Mookherjee (Oxford: Oxford University Press) pp. 122–47.
Das-GuptaA. and D.Mookherjee2000 “Tax Amnesties in India: An Empirical Evaluation” in Institutions Incentives and Economic Reforms in India ed. by KahkonenS.LanyiA. (London: Sage Publications) pp. 212–36.
DubinJ.A.M.Graetz and L.L.Wilde1992 “State Income Tax Amnesties: Causes” Quarterly Journal of Economics Vol. 107 (August) pp. 1057–70.
FainiR.S.GiannitiD.GrosF.KostorisPadoaSchioppa and G.Pisauro2005 “La vulnerabilità dei conti pubblici italiani” report prepared at the request of Romano ProdiJuly20 pp. 23–28.
FisherR.C.J.H.Goddeeris and J.C.Young1989 “Participation in Tax Amnesties: The Individual Income Tax” National Tax Journal Vol. 42 (March) pp. 15–27.
FranklinB.1817The Complete Works of Benjamin Franklin (New York: G.P. Putnam’s Sons).
Government of Italy2001Testo del Decreto-Legge Coordinato con la Legge di Conversione G.U. n. 274November24. Available via the Internet: www.parlamento.it/parlam/leggi/01410l.htm.
GraetzM. and L.Wilde1993 “The Decision by Strategic Nonfilers to Participate in Income Tax Amnesties” International Review of Law and Economics Vol. 13 (September) pp. 271–83.
GreenbergJ.1984 “Avoiding Tax Avoidance: A (Repeated) Game-Theoretic Approach” Journal of Economic Theory Vol. 32 (February) pp. 1–13.
IvanovaA.M.Keen and A.Klemm2005 “The Russian ‘Flat Tax’ Reform” Economic Policy Vol. 43 (July) pp. 397–435.
JoulfaianD.1988 “Participation in Tax Amnesties: Evidence from a State” in Proceedings of the Eighty-First Annual Conference on Taxation (Washington: National Tax Association) pp. 128–32.
Le BorgneE.2006 “Economic and Political Determinants of Tax Amnesties in the U.S. States” National Tax Journal Proceedings of the 98th Annual Conference on Taxation pp. 443–50.
López-LabordaJ. and F.Rodrigo2003 “Tax Amnesties and Income Tax Compliance: The Case of Spain” Fiscal Studies Vol. 24 (March) pp. 73–96.
Macho-StadlerI.O.Pau and D.Perez-Castrillo1999 “Tax Amnesties in a Dynamic Model of Tax Evasion” Journal of Public Economic Theory Vol. 1 No. 4 pp. 439–63.
MalikA. and R.Schwab1991 “The Economics of Tax Amnesties” Journal of Public Economics Vol. 46 (October) pp. 29–49.
ManzittiA.2002 “Il Provvedimento sul Rientro e la Regolarizzazione dei Capitali” paper presented at the conference “Atti I ‘Centogiorni’ e oltre: verso una rifondazione del rapporto fisco-economia?”Bari, Italy,January15–17.
PellechioA.1993 “Tax Amnesties” (unpublished; Washington: Fiscal Affairs Department, International Monetary Fund).
SalimJosé and Analía L.Vassallo2005 “Planes de Presentación Espontánea y Facilidades de Pago Nacionales en Argentina, 1995 a 2004” Informe de Recaudación Tercer Trimestre 2005 Administración Federal de Ingresos PúblicosNovember p. 49.
StellaP.1991 “An Economic Analysis of Tax Amnesties” Journal of Public Economics Vol. 46 (December) pp. 383–400.
Time Asia1998 “Taxing Eloquent in India” Vol. 151 No. 2 (January19).
TorglerB. and C.A.Schaltegger2005 “Tax Amnesty and Political Participation” Public Finance Review Vol. 33 (May) pp. 403–31.
U.S. Congress Joint Committee on Taxation1998 “Tax Amnesty” January30 (JCS-2-98).