Analyse von Steueramnestiedaten

Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as “hightax”like Germany. Besides long-term tax reforms, tax amnesties are used to bring back taxableamounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples inEurope and was – like other tax amnesties before – of limited success. This paper uses a given databasewith 126 tax amnesties between 1981 and 2005 in several countries worldwide. Aim is to developepredictions about the fiscal success or failure of a tax amnesty, depending on its structure and legalplus economic background.