Publication / Law and Peace

Tax Amnesties as an Aid to Peace Deals and Political Settlements

By Rob Dedman, Lisa McKinnon-Lower and Mark Freeman

This IFIT discussion paper explores the novel prospect of applying techniques and lessons derived from the global use of conditional tax amnesties to the context and end-goals of a peace negotiation.

It examines the basic concept of tax amnesties and relevant trends and data from their global use, before proposing ways to apply tax amnesty techniques that might generate better conditions for inducing, reaching, and implementing negotiated peace deals and political settlements.

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