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...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C.
International Monetary Fund
2008
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| Subjects: | |
| Online Access: | BSB01 FAN01 FAW01 FAW02 FHA01 FKE01 FLA01 FNU01 LCO01 SBG01 SBR01 TUM01 UBA01 UBG01 UBM01 UBR01 UBT01 UBW01 UBY01 UEI01 UER01 UPA01 Volltext |
| Summary: | 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, 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 |
| Physical Description: | 1 Online-Ressource (79 Seiten) |
| ISBN: | 9781452781624 1452781621 1451949588 9781451949582 |
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| id | DE-604.BV048358601 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:14:05Z |
| indexdate | 2024-07-10T09:35:52Z |
| institution | BVB |
| isbn | 9781452781624 1452781621 1451949588 9781451949582 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033737837 |
| oclc_num | 935924507 1337130621 |
| open_access_boolean | |
| owner | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM DE-1047 DE-1046 |
| owner_facet | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM DE-1047 DE-1046 |
| physical | 1 Online-Ressource (79 Seiten) |
| psigel | ZDB-1-IMF ZDB-4-EBA ZDB-4-EBA FAW_PDA_EBA |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | International Monetary Fund |
| record_format | marc |
| spelling | Baer, Katherine 1961- Verfasser (DE-588)171444299 aut Tax amnesties theory, trends, and some alternatives Katherine Baer and Eric Le Borgne Washington, D.C. International Monetary Fund 2008 1 Online-Ressource (79 Seiten) txt rdacontent c rdamedia cr rdacarrier 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, 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 Online-Ausg BUSINESS & ECONOMICS / Public Finance bisacsh Tax amnesty fast Tax collection fast Taxpayer compliance fast Wirtschaft Tax amnesty Tax collection Taxpayer compliance Steueramnestie (DE-588)4229047-8 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Steueramnestie (DE-588)4229047-8 s Internationaler Vergleich (DE-588)4120509-1 s 1\p DE-604 Le Borgne, Eric Sonstige (DE-588)12967396X oth Erscheint auch als Druck-Ausgabe 1-589-06736-3 978-1-589-06736-3 http://elibrary.imf.org/view/IMF058/09193-9781589067363/09193-9781589067363/09193-9781589067363.xml Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Baer, Katherine 1961- Tax amnesties theory, trends, and some alternatives BUSINESS & ECONOMICS / Public Finance bisacsh Tax amnesty fast Tax collection fast Taxpayer compliance fast Wirtschaft Tax amnesty Tax collection Taxpayer compliance Steueramnestie (DE-588)4229047-8 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| subject_GND | (DE-588)4229047-8 (DE-588)4120509-1 |
| title | Tax amnesties theory, trends, and some alternatives |
| title_auth | Tax amnesties theory, trends, and some alternatives |
| title_exact_search | Tax amnesties theory, trends, and some alternatives |
| title_exact_search_txtP | Tax amnesties theory, trends, and some alternatives |
| title_full | Tax amnesties theory, trends, and some alternatives Katherine Baer and Eric Le Borgne |
| title_fullStr | Tax amnesties theory, trends, and some alternatives Katherine Baer and Eric Le Borgne |
| title_full_unstemmed | Tax amnesties theory, trends, and some alternatives Katherine Baer and Eric Le Borgne |
| title_short | Tax amnesties |
| title_sort | tax amnesties theory trends and some alternatives |
| title_sub | theory, trends, and some alternatives |
| topic | BUSINESS & ECONOMICS / Public Finance bisacsh Tax amnesty fast Tax collection fast Taxpayer compliance fast Wirtschaft Tax amnesty Tax collection Taxpayer compliance Steueramnestie (DE-588)4229047-8 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| topic_facet | BUSINESS & ECONOMICS / Public Finance Tax amnesty Tax collection Taxpayer compliance Wirtschaft Tax amnesty Tax collection Taxpayer compliance Steueramnestie Internationaler Vergleich |
| url | http://elibrary.imf.org/view/IMF058/09193-9781589067363/09193-9781589067363/09193-9781589067363.xml |
| work_keys_str_mv | AT baerkatherine taxamnestiestheorytrendsandsomealternatives AT leborgneeric taxamnestiestheorytrendsandsomealternatives |