Search Results - subject:"leniency program"

The (Ab)Use of Soft Law in Shaping EU Competition Law : Undermining the Effectiveness of Leniency Programmes

Carames, Javier Guillen - 2022

One of the defining features of EU competition provisions is that they are enforceable and applicable by the authorities and courts of the European Union and those of its Member States. The European Commission and national competition authorities participate in the application of EU competition...

Persistent link: https://www.econbiz.de/10013297408

Cartel Leniency Program in India – Why No Race Here?

Tiptur, Somashekar; Tripathi, Praveen - 2022

This study analysis the implementation of the cartel leniency program by the Competition Commission of India using … served to reduce the effective penalty and render the leniency program weak. In the conclusion, we offer suggestions to …

Persistent link: https://www.econbiz.de/10013300106

Do Amnesty Policies Reduce Resource Conflict? Evidence from the Niger-Delta Amnesty Program

Dutta, Indranil; Haque, M. Emranul; Iloanugo, Uzoma - 2022

This paper examines the impact of the 2009 Niger-Delta Amnesty Program on oil related conflict in Nigeria. Using a difference-in-difference estimation strategy we find robust evidence that the amnesty policy reduced the rebel and militia activities by around 27 percent. However, the reduction in...

Persistent link: https://www.econbiz.de/10014076660

Clash of Norms Judicial Leniency on Defendant Birthdays

Chen, Daniel L.; Philippe, Arnaud - 2022

We document judicial leniency on defendant birthdays across 5 million decisions. Our results are consistent with reference-dependent social preferences. First, French sentences are 1% fewer and around 5% shorter. Second, U.S. federal judges also round down sentences except when rounding up makes...

Persistent link: https://www.econbiz.de/10014078506

A Critical Analysis of the Leniency Regime in India

Rahim, Mohsin - 2022

The leniency program was introduced with the objective of enforcing Competition law and detecting cartels by imposing … merely by investigation. The purpose of the leniency program is to lure companies to furnish information by providing a … maintaining confidentiality. These issues have been a major roadblock in achieving the goal of the leniency program. In this paper …

Persistent link: https://www.econbiz.de/10014081743

Corporate tax avoidance and investment efficiency : evidence from the enforcement of tax amnesty in Indonesia

Ngelo, Agnes Aurora; Permatasari, Yani; Harymawan, Iman; … - In: Economies : open access journal 10 (2022) 10, pp. 1-22

This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010-2019 and document a positive relationship between tax avoidance and investment efficiency. This study also considers a unique...

Persistent link: https://www.econbiz.de/10013499015

Pakistan: economy under elites : tax amnesty scheme, 2019

Ahmed, Muhammad Ashfaq; Malik, Ikram Ali; Nawaz, Nasreen - 2022

Persistent link: https://www.econbiz.de/10013357236

Revealing 21 per cent of GDP in hidden assets : evidence from Argentina's tax amnesties

Londoño Vélez, Juliana; Tortarolo, Dario - 2022

This paper studies the effectiveness of tax amnesties and their impacts on capital taxation and public spending. We leverage rich policy variation from Argentina, where left- and right-wing governments implemented multiple programmes and achieved varying success. After numerous failed...

Persistent link: https://www.econbiz.de/10013380709

Inspecting Cartels over Time : With and without Leniency Program

Fujiwara-Greve, Takako; Yasuda, Yosuke - 2022

Research on cartel inspection has considered dynamic behaviors of firms but not of the regulator. The current paper allows the antitrust authority to choose the level of cartel monitoring intensity and its dynamic patterns. Specifically, we compare stationary monitoring policies with "switching"...

Persistent link: https://www.econbiz.de/10013292819

Amnesty International and the Apartheid claim against Israel : political and legal relevance

Asseburg, Muriel - Stiftung Wissenschaft und Politik - 2022

On 1 February 2022, Amnesty International released a comprehensive report claiming that Israel is engaged in apartheid against the Palestinians and is thereby committing a crime against humanity. The Amnesty report is one in a series of publications by Palestinian, Israeli and international...

Persistent link: https://www.econbiz.de/10013347871