This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that balances costs and benefits of amnesty programs. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. To test these predictions empirically, we rely on amnesty information from US States between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's fiscal requirements and the taxpayers' expectations on future amnesties.

How do victims of violence perceive blanket amnesties as part of transitional justice mechanisms in war-torn societies? The amnesty law is critical for conflict resolutions and post-conflict reconciliation processes. Governments and third parties use amnesties as a transitional justice instrument to end the violence because it ensures that conflict leaders will accept to engage in peace talks. However, a blanket amnesty restrains the victims’ narratives of past atrocities in the transitional justice process in exchange for peace. The amnesty in Angola illustrates this policy. The attempt to balance past and future avoids the risks of too much truth-telling from breaking peace negotiations. In a situation where peace and justice compete, this paper considers the victims as agents in the process.  To this end, I enquire about the victims’ views about blanket amnesty. To find out, I explore the victims’ perceptions of the blanket amnesty in Angola and their engagement in transitional justice processes through their self-awareness. Specifically, how they apprehend their capabilities and social-political environment opportunities to change. For this purpose, I used Bandura’s self-efficacy theory of human agency to glean the victims’ consciousness of the political environment and capabilities. I argue that the victims’ self-efficacy level determines their perceptions of blanket amnesty and engagement as part of the transitional justice process that inflicts such an overwhelming impact on their lives. This study offers a micro-level interdisciplinary perspective to the transitional justice study field.

This dissertation intends to analyse the practice of amnesties in the context of grave human rights violations using northern Uganda as a case study. It also examines its consistency with the obligation upon states to protect human rights through the prosecution of perpetrators of the said violations. It will, accordingly, analyse the implications of the complementary mandate of the International Criminal Court (ICC) to national jurisdictions. Furthermore, the author also explores the tension which results from national amnesties and the principle of international criminal responsibility, a principle that the ICC has the mandate to enforce. / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2007. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Dr Ben Kiromba Twinomugisha of the Faculty of Law, Makerere University, Kampala, Uganda. / http://www.chr.up.ac.za / Centre for Human Rights / LLM