An Economic Analysis of Tax Amnesties.
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 im...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1989.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1989/042 |
| 在線閱讀: | Full text available on IMF |