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3M Italia

DOI https://doi.org/10.21552/ESTAL/2013/1/342

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


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