Is Tax Amnesty a Good Tax Policb

Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance.

List of contents

CONTENTS
List of Tables, ii
List of Figures, iv
List of Abbreviations Used, v
Preface, vii
Chapter 1: Introduction, 1
Chapter 2: Tax Amnesty Controversy and Rationale for the Need of Present Study, 3
Chapter 3: Literature Review, 5
Chapter 4: A Review of International Tax Amnesty Experience, 9
Chapter 5: A Review of US State Tax Amnesty Experience, 18
Chapter 6: A Review of Experience with the Colorado 1985 Tax Amnesty, 20
Chapter 7: A Review of Causes of State Tax Amnesties, 28
Chapter 8: Effects of Tax Amnesties on Tax Revenue, 41
Chapter 9: Summary, Discussion and Conclusion, 47
Notes, 51
References, 57
Index

About the author

By Hari S. Luitel

Summary

Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance.

Product details

• Authors: Hari S. Luitel, Luitel Hari S.
• Publisher: Rowman and Littlefield
• Languages: English
• Product format: Hardback
• Released: 01.10.2014
• EAN: 9781498500081
• ISBN: 978-1-4985-0008-1
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Business > Economics; BUSINESS & ECONOMICS / Public Finance, Taxation, Public finance and taxation