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.

Table des matières

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

A propos de l'auteur

By Hari S. Luitel

Résumé

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.

Détails du produit

• Auteurs: Hari S. Luitel, Luitel Hari S.
• Edition: Rowman and Littlefield
• Langues: Anglais
• Format d'édition: Livre Relié
• Sortie: 01.10.2014
• EAN: 9781498500081
• ISBN: 978-1-4985-0008-1
• Catégories: Livres de conseils > Droit, profession, finances > Impôts; Sciences sociales, droit, économie > Economie > Economie publique; BUSINESS & ECONOMICS / Public Finance, Taxation, Public finance and taxation