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This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically disentangles opposite theoretical effects to show that governors perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that by breaking horizontal equity, amnesties might be perceived as unfair: a significant correlation exists between governors who lost their reelection bids and the introduction of a tax amnesty during their election years.

Electronic books. -- local. --- Tax amnesty -- United States. --- Tax collection -- United States. --- Political Science --- Law, Politics & Government --- Public Finance --- Tax amnesty --- Tax collection --- Amnesty --- Taxation --- Taxation, Subsidies, and Revenue: General --- Public Administration --- Public Sector Accounting and Audits --- Public finance & taxation --- Subnational tax --- Revenue administration --- Fiscal risks --- Tax equity --- Revenue --- Fiscal policy --- Tax administration and procedure --- United States

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Tax law --- Criminal law. Criminal procedure --- Belgium --- Tax amnesty --- Amnistie fiscale --- 336.2.04 <493> --- 351.713 <493> --- #A0410A --- 439 Fiscaal recht --- belastingplichtige --- fiscaal recht --- fiscaliteit --- fraude --- eenmalige bevrijdende aangifte --- fiscale procedure --- belgie --- BE / Belgium - België - Belgique --- 343.35 --- 336.208 --- belastingplichtigen --- fiscale fraude --- fiscale ontwijking --- fiscaliteit, aangifte --- fiscaliteit, internationaal --- Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- contribuable --- droit fiscal --- fiscalite --- declaration liberatoire unique --- procedure fiscale --- belgique --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving. --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- 351.713 <493> Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- 336.2.04 <493> Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- BE / Belgium - België - Belgique --- Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- DECLARATION LIBERATOIRE UNIQUE (DLU) --- DROIT FISCAL BELGE --- IMPOT SUR LE REVENU --- FRAUDE FISCALE