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|a Luitel, Hari S.,
|d 1965-
|e author.
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|a Is tax amnesty a good tax policy? :
|b evidence from state tax amnesty programs in the United States /
|c Hari S. Luitel.
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264 |
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|a Lanham, Maryland :
|b Lexington Books,
|c 2014.
|
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|a 1 online resource
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|a text
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|a Includes bibliographical references (pages 81-86) and index.
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|a 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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|a Description based on print version record and CIP data provided by publisher; resource not viewed.
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|a <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></span>
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|a Tax amnesty
|z United States.
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|a Amnistie fiscale
|z États-Unis.
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|a BUSINESS & ECONOMICS
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|a Tax amnesty
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|a United States
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|1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq
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|a Is tax amnesty a good tax policy? (Text)
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|i Print version:
|t Is tax amnesty a good tax policy?
|d Lanham, Maryland : Lexington Books, 2014.
|z 9781498500081 (hbk. : alk. paper)
|w (DLC) 2014020488
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