Tax amnesties : theory, trends, and some alternatives /
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| Author / Creator: | Baer, Katherine, author. |
|---|---|
| Imprint: | Washington, D.C. : International Monetary Fund, [2008] ©2008 |
| Description: | 1 online resource |
| Language: | English |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12505676 |
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| 100 | 1 | |a Baer, Katherine, |e author. |0 http://id.loc.gov/authorities/names/no96028765 | |
| 245 | 1 | 0 | |a Tax amnesties : |b theory, trends, and some alternatives / |c Katherine Baer and Eric Le Borgne. |
| 264 | 1 | |a Washington, D.C. : |b International Monetary Fund, |c [2008] | |
| 264 | 4 | |c ©2008 | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
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| 504 | |a Includes bibliographical references. | ||
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| 520 | 3 | |a 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. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [S.l.] : |c HathiTrust Digital Library, |d 2011. |5 MiAaHDL | ||
| 538 | |a 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. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2011 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 546 | |a English. | ||
| 650 | 0 | |a Tax amnesty. |0 http://id.loc.gov/authorities/subjects/sh89001794 | |
| 650 | 0 | |a Tax collection. |0 http://id.loc.gov/authorities/subjects/sh85132810 | |
| 650 | 0 | |a Taxpayer compliance. |0 http://id.loc.gov/authorities/subjects/sh86005848 | |
| 650 | 6 | |a Amnistie fiscale. | |
| 650 | 6 | |a Impôt |x Recouvrement. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a Tax amnesty. |2 fast |0 (OCoLC)fst01143665 | |
| 650 | 7 | |a Tax collection. |2 fast |0 (OCoLC)fst01143702 | |
| 650 | 7 | |a Taxpayer compliance. |2 fast |0 (OCoLC)fst01144078 | |
| 650 | 7 | |a Steueramnestie |2 gnd | |
| 650 | 7 | |a Internationaler Vergleich |2 gnd | |
| 650 | 7 | |a Political Science. |2 hilcc | |
| 650 | 7 | |a Law, Politics & Government. |2 hilcc | |
| 650 | 7 | |a Public Finance. |2 hilcc | |
| 650 | 7 | |a Steuerkriminalität. |2 stw | |
| 650 | 7 | |a Steuerbegünstigung. |2 stw | |
| 650 | 7 | |a Steueramnestie. |2 stw | |
| 650 | 7 | |a Steueraufkommen. |2 stw | |
| 650 | 7 | |a Steuermoral. |2 stw | |
| 653 | 0 | |a Tax amnesty | |
| 655 | 4 | |a Electronic books. | |
| 700 | 1 | |a Le Borgne, Eric, |e author. | |
| 776 | 0 | 8 | |i Print version: |a Baer, Katherine. |t Tax amnesties. |d Washington, D.C. : International Monetary Fund, [2008] |w (DLC) 2009287328 |w (OCoLC)264022363 |
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