This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance effects. The AEoI prompted 107k taxpayers (2% of...

This paper establishes a new fact about immigration policies: legalization has long-term effects on formal employment of undocumented immigrants and their assimilation. We exploit the broad amnesty enacted in Italy in 2002 together with rich survey data collected in 2011 on a representative...

The objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study attempts to clarify the issue. The...

A bonus on the fine in response to the defendant running a corporate compliance program is superfluous because working leniency programs provide all the incentives necessary to implement efficient compliance. Others opposed to such a bonus argue that unreduced fines are sufficient to incentivize...

This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations. While tax amnesty offers financial relief, it raises significant concerns...

This paper develops a simple model to explore whether a higher detection probability for offshore tax evaders-e.g., because of improved exchange of information between countries and/or due to digitalization of tax administrations-renders it optimal for governments to introduce a voluntary...

The article “Assessment of Public Relations in Projecting the Image of the Presidential Amnesty Programme Vocational Trainees: A Study of BRADAMA Skill Acquisition Centre, Ondo State” is a theoretical approach to the importance of using public relations in helping an organization to project...

This paper studies the labor market effects of regularization programs on amnestied migrants’ job competitors. Exploiting the 2002 unexpected Italian program, I find that the least productive job competitors experience a lower probability of being regularly employed in the very few months...

Competition authorities need a better understanding of the determinants of cartel self-reporting in order to increase cartel members’ incentives to apply for the benefit from leniency programs and thus improve the effectiveness of anti-cartel policy. Using information on 683 firm groups that...

Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that the 2020 country's tax-to-GDP ratio...

Currently, most jurisdictions around the globe provide victims of cartels a full right of action. However, a few jurisdictions do not provide any right of action to victims (e.g., Pakistan and Sri Lanka), while a few others merely provide victims a follow-on but not standalone right of action...

In the wake of the COVID-19 pandemic, there have been growing calls to regularise the status of the over 64,000 undocumented people currently living in Australia without regular immigration status. Australia has previously had three legal immigration amnesties in 1974, 1976 and 1980. Yet, the...

How do policies that ease the integration of immigrants shape their fertility decisions? We use a panel survey of undocumented Venezuelan migrants in Colombia to compare the fertility decisions of households before and after the launch of an amnesty program that granted such migrants a labor...

How does easing the economic integration of forced migrants affect native voting behaviors in the Global South? This paper assesses how the regularization of half a million Venezuelan forced migrants affected the electoral choices of Colombian natives by comparing election results in...

This special issue marks the 25th anniversary of the introduction of a leniency program for antitrust in the EU and contains five original papers: Each paper examines the effects of design parameters of leniency programs on their performance. Before introducing each contribution separately, we...

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...

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...

The leniency program was introduced with the objective of enforcing Competition law and detecting cartels by imposing less or no penalties on companies which provides the Competition Commission with evidence that would have been hard to find merely by investigation. The purpose of the leniency...

This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers' compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20...

This paper examines the effects of a government regularization program offered to half a million Venezuelan refugees in Colombia. For this purpose, 2,232 surveys of refugee families were collected and used to compare refugees who arrived in Colombia around a specified eligibility date in 2018....

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"...

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...

This study analysis the implementation of the cartel leniency program by the Competition Commission of India using comprehensive data and finds a distinct lack of a ‘race’ to the agency. We specifically focus on why prima facie findings have not resulted in a ‘shock’ to expected returns...

Audits are a standard mechanism for reducing corruption in government investments. The quality of audits themselves, however, may be affected by relationships between auditor and target. We study whether provincial chief auditors in China show greater leniency in evaluating prefecture...

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...

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...

We examine how amnesty-based regulatory initiatives affect compliance in the context of the SEC’s 2014 Municipalities Continuing Disclosure Cooperation initiative (MCDC). In an effort to increase transparency in the municipal debt market, the MCDC granted favorable settlement terms to...

This paper examines the effects of a government regularization program offered to half a million Venezuelan refugees in Colombia. For this purpose, 2,232 surveys of refugee families were collected and used to compare refugees who arrived in Colombia around a specified eligibility date in 2018....

This paper establishes a new fact about immigration policies: legalization has long-term effects on formal employment of undocumented immigrants and their assimilation. We exploit the broad amnesty enacted in Italy in 2002 together with rich survey data collected in 2011 on a representative...

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...

Wage gaps between documented (including natives) and undocumented workers may reflect employer exploitation, endogenous occupational sorting and productivity losses associated with lack of legal status. Identification of the undocumented productivity penalty is crucial to estimate the aggregate...