Is tax amnesty a good tax policy? : evidence from state tax amnesty programs in the United States /

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<Span><span>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. </span></spa...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Luitel, Hari S., 1965- (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Lanham, Maryland : Lexington Books, 2014.
Temas:
Tax amnesty > United States.
Amnistie fiscale > États-Unis.
BUSINESS & ECONOMICS > Public Finance.
Tax amnesty
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Preface
  • Introduction
  • Tax amnesty controversy and rationale for the need of present study
  • Literature review
  • A review of international tax amnesty experience
  • A review of US state tax amnesty experience
  • A review of experience with the Colorado 1985 tax amnesty
  • A review of causes of state tax amnesties
  • Effects of tax amnesties on tax revenue
  • Summary, discussion and conclusion
  • Notes
  • References
  • Index.

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