Tax amnesties: theory, trends, and some alternatives
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Washington, DC
International Monetary Fund
2008
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VIII, 70 S. graph. Darst. |
| ISBN: | 9781589067363 1589067363 |
Staff View
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Record in the Search Index
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| adam_text | Contents
Abbreviations and Acronyms
v
Preface
vii
1
Introduction
1
2
Definition and Types of Amnesties
5
Definition and Reasons for Amnesties
5
Types of Tax Amnesties
8
3
Economic Analysis
11
The Modeling of Tax Amnesty
11
Results from the Theoretical Literature
13
4
Recent Trends and Evidence
16
Econometric Studies
16
Trends and Case Studies
20
5
Alternatives to Amnesties
48
Alternative Strategies for the Medium and Long Term
48
Alternative Strategies for the Short Term
50
6
Conclusions
55
Appendixes
1.
Ireland: How New Administrative Powers Helped Close Bogus
Nonresident Accounts
60
2.
Case Studies: Characteristics of Tax Amnesty Programs
64
References
68
Ш
TAX AMNESTIES: THEORY, TRENDS, AND SOME
ALTERNATIVES
Boxes
1.
Weaknesses in Revenue Administration That Can Give Rise to
Tax Amnesties
7
2.
Accounts Receivable
18
3.
General Guidelines for Defining an Appropriate Interest
Penalty Regime
50
4.
Characteristics of an Effective Installment Payment Program
52
5.
Singapore: Managing Tax Arrears During a Financial Crisis
53
6.
Brazil: Payment Installment Agreements
54
Figures
1.
U.S. States: Number of Tax Amnesties Per Year,
1982-2004 21
2.
U.S. States: Tax Amnesty Gross Revenue Per Year,
1982-2004 21
3.
Kentacky: Time Allocation of the Revenue Collected Through the
2002
Tax Amnesty by Year of Tax Evasion,
1989-2001 25
Al.
Ireland: Tax Collection, Tax Arrears, and Ratio of Tax Arrears,
1988-2005 63
Tables
1.
Possible Design Features of Tax Amnesties
9
2.
U.S. States Tax Amnesties: Summary Statistics on Increased
Tax Revenue Collection
17
3.
Argentina: Payments Made Through Tax Amnesty Programs,
1995-2003 38
4.
Turkey: Tax Revenue Collection,
2003-08 42
5.
The Philippines: Tax Revenue Collection from Selected
Tax Amnesties,
1972-87 46
6.
The Philippines: Tax Revenue Collection,
1999-2005 47
iv
|
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| indexdate | 2024-07-09T22:05:06Z |
| institution | BVB |
| isbn | 9781589067363 1589067363 |
| language | English |
| lccn | 2009287328 |
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| physical | VIII, 70 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
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| publisher | International Monetary Fund |
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| spelling | Baer, Katherine Verfasser aut Tax amnesties theory, trends, and some alternatives Katherine Baer and Eric Le Borgne Washington, DC International Monetary Fund 2008 VIII, 70 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Steueramnestie stw Steueraufkommen stw Steuerbegünstigung stw Steuerkriminalität stw Steuermoral stw Tax amnesty Steueramnestie (DE-588)4229047-8 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Steueramnestie (DE-588)4229047-8 s DE-604 Internationaler Vergleich (DE-588)4120509-1 s DE-188 Le Borgne, Eric Verfasser (DE-588)12967396X aut Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018668868&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Baer, Katherine Le Borgne, Eric Tax amnesties theory, trends, and some alternatives Steueramnestie stw Steueraufkommen stw Steuerbegünstigung stw Steuerkriminalität stw Steuermoral stw Tax amnesty 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_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 | Steueramnestie stw Steueraufkommen stw Steuerbegünstigung stw Steuerkriminalität stw Steuermoral stw Tax amnesty Steueramnestie (DE-588)4229047-8 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| topic_facet | Steueramnestie Steueraufkommen Steuerbegünstigung Steuerkriminalität Steuermoral Tax amnesty Internationaler Vergleich |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018668868&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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