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

Show other versions (1)

<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...

Full description

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Luitel, Hari S., 1965- (Author)
Format: Electronic eBook
Language:Inglés
Published: Lanham, Maryland : Lexington Books, 2014.
Subjects:
Tax amnesty > United States.
Amnistie fiscale > États-Unis.
BUSINESS & ECONOMICS > Public Finance.
Tax amnesty
United States
Online Access:Texto completo
Table of Contents:
  • 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.

Similar Items