Tax Amnesties : Theory, Trends, and Some Alternatives /
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...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2008.
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| 在線閱讀: | Full text available on IMF |
| 總結: | 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. |
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| Item Description: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| 實物描述: | 1 online resource (79 pages) |
| 格式: | Mode of access: Internet |
| 訪問: | Electronic access restricted to authorized BRAC University faculty, staff and students |