- Volume 12 (2013), Issue 1
- Vol. 12 (2013), No. 1
- >
- Pages 159 - 169
- pp. 159 - 169
I. Introduction Tax amnesties1 are frequently employed by countries, including EU Member States, mainly for the purpose of obtaining additional tax revenues. This feature makes them a momentous fiscal policy instrument in the circumstances of the current sovereign debt crises. It is rather well-known that Italy is a champion of tax amnesties. Several were introduced – especially, in the times of former Prime Minister, Berlusconi – some of which wer