[PDF.19eh] Is Tax Amnesty a Good Tax Policy?: Evidence from State Tax Amnesty Programs in the United States
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Is Tax Amnesty a Good Tax Policy?: Evidence from State Tax Amnesty Programs in the United States
Hari S. Luitel
[PDF.uj33] Is Tax Amnesty a Good Tax Policy?: Evidence from State Tax Amnesty Programs in the United States
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| #3409380 in eBooks | 2014-08-20 | 2014-08-20 | File type: PDF|||Is Tax Amnesty a Good Tax Policy? is a concise and accessible review of U.S. state tax amnesty programs that emphasizes the interplay between current research on state level tax amnesty policies and those economists using aggregate time series data
Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance. Although U.S. states have several motivations for implementing tax amnesties, the underlying objective boils down to raising tax revenues, either through the taxes collected immediately or through additions o...
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