Economic and political determinants of tax amnesties in the U.S. states /

This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically d...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Le Borgne, Eric (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, Research Dept., ©2006.
Colección:IMF working paper ; WP/06/222.
Temas:
Tax amnesty > United States.
Tax collection > United States.
Amnistie fiscale > États-Unis.
Impôt > Recouvrement > États-Unis.
Tax amnesty
Tax collection
United States
Acceso en línea:Texto completo

MARC

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245 1 0 |a Economic and political determinants of tax amnesties in the U.S. states /  |c prepared by Eric Le Borgne. 
260 |a [Washington, D.C.] :  |b International Monetary Fund, Research Dept.,  |c ©2006. 
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504 |a Includes bibliographical references. 
588 0 |a Print version record. 
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520 |a This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically disentangles opposite theoretical effects to show that governors perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that by breaking horizontal equity, amnesties might be perceived as unfair: a significant correlation exists between governors who lost their reelection bids and the introduction of a tax amnesty during their election years. 
533 |a Electronic reproduction.  |b [Place of publication not identified] :  |c HathiTrust Digital Library,  |d 2010.  |5 MiAaHDL 
538 |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.  |u http://purl.oclc.org/DLF/benchrepro0212  |5 MiAaHDL 
583 1 |a digitized  |c 2010  |h HathiTrust Digital Library  |l committed to preserve  |2 pda  |5 MiAaHDL 
505 0 |a Contents -- I. INTRODUCTION -- II. METHODOLOGY: A DISCRETE-TIME DURATION MODEL -- III. DATA DESCRIPTION -- IV. EMPIRICAL RESULTS -- V. CONCLUSION -- REFERENCES 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Tax amnesty  |z United States. 
650 0 |a Tax collection  |z United States. 
650 6 |a Amnistie fiscale  |z États-Unis. 
650 6 |a Impôt  |x Recouvrement  |z États-Unis. 
650 7 |a Tax amnesty  |2 fast 
650 7 |a Tax collection  |2 fast 
651 7 |a United States  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq 
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776 0 8 |i Print version:  |a Le Borgne, Eric.  |t Economic and political determinants of tax amnesties in the U.S. states.  |d [Washington, D.C.] : International Monetary Fund, ©2006  |w (OCoLC)170884374 
830 0 |a IMF working paper ;  |v WP/06/222. 
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