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Tax Amnesty as Price-Discriminating Behavior by a Monopolistic Government

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  • Carla Marchese
  • Alberto Cassone
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  • Carla Marchese & Alberto Cassone, 2000. "Tax Amnesty as Price-Discriminating Behavior by a Monopolistic Government," European Journal of Law and Economics, Springer, vol. 9(1), pages 21-32, January.
    • Handle: RePEc:kap:ejlwec:v:9:y:2000:i:1:p:21-32
    DOI: 10.1023/A:1018755600219
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    References listed on IDEAS

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    1. Cassone, Alberto & Marchese, Carla, 1995. "Tax Amnesties as Special Sales Offers: The Italian Experience," Public Finance = Finances publiques, , vol. 50(1), pages 51-66.
    2. Stephen W. Salant, 1989. "When is Inducing Self-Selection Suboptimal for a Monopolist?," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 104(2), pages 391-397.
    3. Phlips, Louis, 1988. "Price Discrimination: A Survey of the Theory," Journal of Economic Surveys, Wiley Blackwell, vol. 2(2), pages 135-167.
    4. Andreoni, James, 1991. "The desirability of a permanent tax amnesty," Journal of Public Economics, Elsevier, vol. 45(2), pages 143-159, July.
    5. Jean Tirole, 1988. "The Theory of Industrial Organization," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262200716, April.
    6. Van Cayseele, Patrick, 1991. "Consumer rationing and the posssibility of intertemporal price discrimination," European Economic Review, Elsevier, vol. 35(7), pages 1473-1484, October.
    7. Pommerehne, Werner W & Zweifel, Peter, 1991. "Success of a Tax Amnesty: At the Polls, for the FISC?," Public Choice, Springer, vol. 72(2-3), pages 131-165, December.
    8. R. Schmalensee & R. Willig (ed.), 1989. "Handbook of Industrial Organization," Handbook of Industrial Organization, Elsevier, edition 1, volume 1, number 1.
    9. Stella, Peter, 1991. "An economic analysis of tax amnesties," Journal of Public Economics, Elsevier, vol. 46(3), pages 383-400, December.
    10. Malik, Arun S. & Schwab, Robert M., 1991. "The economics of tax amnesties," Journal of Public Economics, Elsevier, vol. 46(1), pages 29-49, October.
    11. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    12. Shlomo Yitzhaki, 1987. "On the Excess Burden of Tax Evasion," Public Finance Review, , vol. 15(2), pages 123-137, April.
    13. Coase, Ronald H, 1972. "Durability and Monopoly," Journal of Law and Economics, University of Chicago Press, vol. 15(1), pages 143-149, April.
    14. R. Schmalensee & R. Willig (ed.), 1989. "Handbook of Industrial Organization," Handbook of Industrial Organization, Elsevier, edition 1, volume 2, number 2.
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    Cited by:

    1. Muhammad Alishahdani Ibrahim & Rita Myrna & Ira Irawati & J.B. Kristiadi, 2018. "Tax Policy in Indonesian Energy Sectors: An Overview of Tax Amnesty Implementation," International Journal of Energy Economics and Policy, Econjournals, vol. 8(4), pages 234-236.
    2. Carla Marchese & Fabio Privileggi, 2004. "Tax Amnesties and the Self-Selection of Risk-Averse Taxpayers," European Journal of Law and Economics, Springer, vol. 18(3), pages 319-341, December.
    3. Eliakim Katz & Jacob Rosenberg, 2003. "Property Rights, Theft, Amnesty, and Efficiency," European Journal of Law and Economics, Springer, vol. 15(3), pages 219-232, May.
    4. Marchese, Carla, 2014. "Tax Amnesties," IEL Working Papers 17, Institute of Public Policy and Public Choice - POLIS.
    5. Marchese, Carla & Privileggi, Fabio, 2001. "Who participates in tax amnesties? Self-selection of risk-averse taxpayers," POLIS Working Papers 21, Institute of Public Policy and Public Choice - POLIS.
    6. Eliakim Katz & Jacob Rosenberg, 2001. "Property Rights, Theft, and Efficiency: The Biblical Waiver of Fines in the Case of Confessed Theft," Working Papers 2001-18, Bar-Ilan University, Department of Economics.

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    Keywords

    Amnesty; evasion; discrimination;
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