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

<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:
Acceso en línea:Texto completo

MARC

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100 1 |a Luitel, Hari S.,  |d 1965-  |e author. 
245 1 0 |a Is tax amnesty a good tax policy? :  |b evidence from state tax amnesty programs in the United States /  |c Hari S. Luitel. 
264 1 |a Lanham, Maryland :  |b Lexington Books,  |c 2014. 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
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504 |a Includes bibliographical references (pages 81-86) and index. 
505 0 |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. 
588 |a Description based on print version record and CIP data provided by publisher; resource not viewed. 
520 |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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650 6 |a Amnistie fiscale  |z États-Unis. 
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650 7 |a Tax amnesty  |2 fast 
651 7 |a United States  |2 fast 
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