Browsing Norges Handelshøyskole by Subject "Tax Information Exchange Agreement"
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The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway
(Discussion paper;12/19, Working paper, 2019-10-04)In this paper we develop a model for tax amnesty applications in a multi-period setting. One key insight from the model is that applying for amnesty becomes more attractive at the moment when stricter enforcement is ...