Verfügbarkeit: Tax amnesties

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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1. Verfasser:	Baer, Katherine 1961- (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C. International Monetary Fund 2008
Schlagworte:	BUSINESS & ECONOMICS / Public Finance Tax amnesty Tax collection Taxpayer compliance Wirtschaft Tax amnesty > Tax collection > Taxpayer compliance Steueramnestie Internationaler Vergleich
Online-Zugang:	BSB01 FAN01 FAW01 FAW02 FHA01 FKE01 FLA01 FNU01 LCO01 SBG01 SBR01 TUM01 UBA01 UBG01 UBM01 UBR01 UBT01 UBW01 UBY01 UEI01 UER01 UPA01 URL des Erstveröffentlichers
Zusammenfassung:	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
Beschreibung:	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

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