One of the costs of anticipated amnesties is current and future non-compliance with the law. Relatively to a no-amnesty situation, efficient enforcement policies may therefore differ when an amnesty is offered. To study this question, a model is built in which individuals impose a cost on...

Robin Boadway examines the development of fiscal arrangements and considers the substantial fiscal decentralization that has occurred in Canada over the past 20 years. Boadway makes the case that the fiscal arrangements have played an important role in improving the performance of the Canadian...