Event start date: 05.03.2020 11:00

On 5 March 2020, the National Bank of Ukraine hosted an open research seminar, during which Onursal Bagirgan, Ph.D. candidate in Economics at the Universidad Carlos III de Madrid, presented the research Repeated Tax Amnesties.

The author develops a model of strategic interaction between the government and the taxpayers. In the framework, the self-fulfilling characteristic of tax amnesties may lead to sub-optimal outcomes. The model predicts factors that make an economy more vulnerable to consecutive tax amnesties. The author uses US state-level data to test model prediction.