Evidence from State Tax Amnesty Programs in the United States
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. Although U.S. states have several motivations for implementing tax amnesties, the underlying objective boils down to raising tax revenues, either through the taxes collected immediately or through additions of new tax payers to the tax rolls and through an enlarged tax base. Are state tax amnesties successful in achieving this basic objective (i.e. bringing revenues to the state treasury that would not otherwise be collected)? This book revisits this critical question, given the significant fiscal crisis that many state governments have confronted since the turn of the twenty-first century.
- ISBN 13 : 1498500099
- ISBN 10 : 9781498500098
- Judul : Is Tax Amnesty a Good Tax Policy?
- Sub Judul : Evidence from State Tax Amnesty Programs in the United States
- Pengarang : Hari S. Luitel,
- Kategori : Business & Economics
- Penerbit : Lexington Books
- Bahasa : en
- Tahun : 2014
- Halaman : 76
- Halaman : 76
- Google Book : https://play.google.com/store/books/details?id=_rNhBAAAQBAJ&source=gbs_api
the suit of the state governments in the United States, many developed countries
and developing countries have conducted tax amnesties as part of their fiscal
program. For example, Argentina, France, India, Ireland, and Italy have offered
tax amnesties for a number of times and sometimes the repetition of amnesty took
place at an interval as short as every two years. Just like the US states, some of
these countries have made repeated use of amnesties. The terms and conditions
of tax ...