caa a22 4500 467952388 CHVBK 20180405193743.0 cr unu---uuuuu 170328e20041201xx s 000 0 eng 10.1007/s10657-004-4276-z doi (NATIONALLICENCE)springer-10.1007/s10657-004-4276-z (NATIONALLICENCE)springer-10.1023/B:EJLE.0000049200.50155.2c Tax Amnesties and the Self-Selection of Risk-Averse Taxpayers [Elektronische Daten] [Carla Marchese, Fabio Privileggi] In this paper we model taxpayers participation in an unexpected tax amnesty, which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion coefficient and in income. We show that amnesties may fail as a self-selective device to fully separate big from small evaders and to extract resources from the former. Only taxpayers whose relative risk aversion falls within a given interval participate, while those whose evasion is too small or too large do not enter. The model is used to estimate relative risk aversion and tax evasion of participants in 1991 and 1994 Italian income tax amnesties. Kluwer Academic Publishers, 2004 tax amnesty nationallicence tax evasion nationallicence relative risk aversion nationallicence self-selection nationallicence Marchese Carla Department of Public Policy and Public Choice Polis, University of Eastern Piedmont, Via Cavour 84, 15100, Alessandria, Italy aut Privileggi Fabio Department of Public Policy and Public Choice Polis, University of Eastern Piedmont, Via Cavour 84, 15100, Alessandria, Italy aut European Journal of Law and Economics Kluwer Academic Publishers 18/3(2004-12-01), 319-341 0929-1261 18:3<319 2004 18 10657 https://doi.org/10.1007/s10657-004-4276-z text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s10657-004-4276-z text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Marchese Carla Department of Public Policy and Public Choice Polis, University of Eastern Piedmont, Via Cavour 84, 15100, Alessandria, Italy aut NATIONALLICENCE 700 1- Privileggi Fabio Department of Public Policy and Public Choice Polis, University of Eastern Piedmont, Via Cavour 84, 15100, Alessandria, Italy aut NATIONALLICENCE 773 0- European Journal of Law and Economics Kluwer Academic Publishers 18/3(2004-12-01), 319-341 0929-1261 18:3<319 2004 18 10657 NATIONALLICENCE 856 40 https://doi.org/10.1023/B:EJLE.0000049200.50155.2c text/html Onlinezugriff via DOI Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE NATIONALLICENCE NL-springer