Search Results - subject:"Leniency Program"

The Influence of Tax Amnesty Programme on Tax Compliance in Nigeria : The Moderating Role of Political Trust

Okoye, Francis - 2020

The paper examined the influence of tax amnesty programme on tax compliance in Nigeria moderating the effect of political trust. The survey research design was employed to understand the taxpayer's perception of the Voluntary Assets and Income Declaration Scheme (VAIDS). We collected the data...

Persistent link: https://www.econbiz.de/10012845821

The Effectiveness of Leniency Programs when Firms choose the Degree of Collusion

Emons, Winand - 2020

An antitrust authority deters collusion using fines and a leniency program. It chooses the probability of an …

Persistent link: https://www.econbiz.de/10012851094

Punishment and Grace : On the Economics of Permanent Amnesties

Franzoni, Luigi A. - 2020

This paper extends the literature on tax amnesties by considering two special grace programmes. The first is an offer by the government not to investigate taxpayers' accounts, the second not to prosecute indicted evaders. I analyse the impact of both measures on the taxpayers' optimal behavior...

Persistent link: https://www.econbiz.de/10012832903

Delegation and Cheating : Why Amnesty Programs May Help to Motivate a Monitor

Music, Kasim - 2020

We consider a principal — agent model in which a principal delegates monitoring of cheating individuals to an agent. The principal can observe only the number of detection, not how many cheaters are deterred by the actions of the monitor. We show that conviction numbers should not be used for...

Persistent link: https://www.econbiz.de/10012832981

Competition law, cartel enforcement and leniency program

Samà, Danilo - 2020

stability and sustainability, our attempt is to comprehend under which circumstances leniency program represents a functional …

Persistent link: https://www.econbiz.de/10012716596

Cornerstones of Effective Leniency Programmes : The Latin American Experience

Rossi, Federico - 2020

Today, out of more than 130 countries with competition laws, roughly 50 of them foresee a leniency programme15; the vast majority of them being adopted in the past 25 years in what can undoubtedly be considered a "leniency revolution". Latin America provides a good example of this leniency...

Persistent link: https://www.econbiz.de/10012838010

Designing Corporate Leniency Programs

Baer, Miriam H. - 2020

program. Message framing, precision of benefit, and the scope and centralization of the entity that administers a leniency … framing and design factors that influence a leniency program's performance. Carrots seemingly work better than sticks; and … Department of Justice's stance towards corporate offenders provides valuable insight on the structural design of a leniency …

Persistent link: https://www.econbiz.de/10012839297

An Improvement of Leniency Programs Where There Exists the Coordination Problem

Won, Sei Beom - 2020

collusion where no application is made. I suggest a leniency program with a minimum-evidence standard (i) giving applicants …

Persistent link: https://www.econbiz.de/10012839476

Indonesian Tax Amnesty and Its Implications

Afrizal, Afrizal - 2020

This study aims to analyze the implementation of Tax Amnesty in Indonesia and tofind out its implications in Jambi Province. The results of this study indicate that: The implementation of tax amnesty has a positive effect on taxpayer compliance and has a positive effect on tax revenue. The...

Persistent link: https://www.econbiz.de/10012839658

Empowering migrants: impacts of a migrant's amnesty on crime reports

Ibáñez, Ana María; Rozo, Sandra V.; Bahar, Dany - 2020

How can the regularization of approximately half a million migrant's impact crime reports in hosting areas? To identify the effects of this large amnesty, we match confidential administrative data on the location of undocumented migrants with department-monthly data from crime reports and...

Persistent link: https://www.econbiz.de/10012316893