[PDF.53hm] Tax Amnesties: Theory, Trends, and Some Alternatives

Tax Amnesties: Theory, Trends, and Some Alternatives

[PDF.es30] Tax Amnesties: Theory, Trends, and Some Alternatives

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 | #2283492 in eBooks |  2008-07-29 |  2008-07-29 | File type: PDF

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Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs’ benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and U.S. state case studies. The authors conclude that “successful” tax amn...

You easily download any file type for your gadget.Tax Amnesties: Theory, Trends, and Some Alternatives   |  Eric Le Borgne, Katherine Baer. A good, fresh read, highly recommended.

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