Tax amnesties : theory, trends, and some alternatives

著者

• Baer, Katherine
• Le Borgne, Eric

書誌事項

Tax amnesties : theory, trends, and some alternatives

Katherine Baer and Eric Le Borgne

International Monetary Fund, c2008

注記

Includes bibliographical references (p. 68-70)

内容説明・目次

内容説明

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the benefits of tax amnesty programs often exceed the programs' costs. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and U.S. state case studies. The authors conclude that 'successful' tax amnesties are the exception rather than the norm. Improvements in tax administration are the essential ingredient in addressing the main problems that tax amnesties seek to address. Indeed, the most successful amnesty programs rely on improving the tax administration's enforcement capacity. Given the potential drawbacks of tax amnesties, a few alternative measures are discussed.

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詳細情報

• NII書誌ID(NCID): BA90938457
• ISBN:
  • 9781589067363
• LCCN: 2009287328
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Washington, D.C.
• ページ数/冊数: viii, 70 p.
• 大きさ: 28 cm