Hidden Bibliographic Details
| Other authors / contributors: | Le Borgne, Eric, author.
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| ISBN: | 9781452781624
1452781621
1451949588
9781451949582
9781589067363
1589067363
1462312896
9781462312894
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| Notes: | Includes bibliographical references.
Restrictions unspecified
Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2011.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212
English.
digitized 2011 HathiTrust Digital Library committed to preserve
Vendor-supplied metadata.
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| Summary: | 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 amnesties are the exception rather than the norm. Improvements in tax administration are the essential ingredient in addressing the main problems that tax amnesties seek to address. Indeed, the most successful amnesty programs rely on improving the tax administration?s enforcement capacity.?Given the potential drawbacks of tax amnesties, a few alternative measures are discussed.
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| Other form: | Print version: Baer, Katherine. Tax amnesties. Washington, D.C. : International Monetary Fund, [2008]
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| Standard no.: | 10.5089/9781451949582.058
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