Tax Amnesties : Theory, Trends, and Some Alternatives

Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives
Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature,... READ MORE...

Publication date: July 2008
ISBN 9781589067363
$25.00

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