Tax amnesties : theory, trends, and some alternatives /

Tax amnesties : theory, trends, and some alternatives /

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Bibliographic Details
Author / Creator:	Baer, Katherine, author.
Imprint:	Washington, D.C. : International Monetary Fund, [2008] ©2008
Description:	1 online resource
Language:	English
Subject:	Tax amnesty. Tax collection. Taxpayer compliance. Tax amnesty. Tax collection. Taxpayer compliance.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12505676

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Other authors / contributors:	Le Borgne, Eric, author.
ISBN:	9781452781624 1452781621 1451949588 9781451949582 9781589067363 1589067363 1462312896 9781462312894
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.
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.
Other form:	Print version: Baer, Katherine. Tax amnesties. Washington, D.C. : International Monetary Fund, [2008]
Standard no.:	10.5089/9781451949582.058

Description
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.
Physical Description:	1 online resource
Format:	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.
Bibliography:	Includes bibliographical references.
ISBN:	9781452781624 1452781621 1451949588 9781451949582 9781589067363 1589067363 1462312896 9781462312894