Economic and Political Determinants of Tax Amnesties in the U.S. States /
This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically d...
| Autore principale: | |
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| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
2006.
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| Serie: | IMF Working Papers; Working Paper ;
No. 2006/222 |
| Soggetti: | |
| Accesso online: | Full text available on IMF |