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01577cas a2200241 a 4500 |
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AALejournalIMF007750 |
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|c 5.00 USD
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|z 9781451975475
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
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|a An Economic Analysis of Tax Amnesties.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1989.
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| 300 |
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|a 1 online resource (40 pages)
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| 490 |
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|a IMF Working Papers
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| 500 |
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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| 500 |
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impact on revenue collections. It concludes that, while in general it may be correct to impose a reduced penalty on individuals who voluntarily disclose tax evasion, short-lived amnesties of the type most frequently observed in practice are unlikely to generate significant revenue when judged against the potential danger of reducing future tax compliance.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1989/042
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1989/042/001.1989.issue-042-en.xml
|z IMF e-Library
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