Template-Type: ReDIF-Paper 1.0
Series: Tinbergen Institute Discussion Papers
Creation-Date: 2015-11-17
Number: 15-128/VII
Author-Name: Heiner Schmittdiel
Author-Workplace-Name: Erasmus University Rotterdam, the Netherlands
Title: Voluntary Disclosure Programs for Tax Evaders
Abstract: In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn themselves in without punishment. We find that such a leniency rule not only increases government revenue when it comes as a surprise, but even when taxpayers anticipate it.
Classification-JEL: H26, K34, K40
Keywords: Tax compliance, voluntary disclosure, guilt
File-Url: https://papers.tinbergen.nl/15128.pdf
File-Format: application/pdf
File-Size: 176044 bytes
Handle: RePEc:tin:wpaper:20150128