An Economic Analysis Of Tax Amnesties
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An Economic Analysis Of Tax Amnesties
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1989-05-11
An Economic Analysis Of Tax Amnesties written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-05-11 with Business & Economics categories.
Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impact on revenue collections. It concludes that, while in general it may be correct to impose a reduced penalty on individuals who voluntarily disclose tax evasion, short-lived amnesties of the type most frequently observed in practice are unlikely to generate significant revenue when judged against the potential danger of reducing future tax compliance.
Economic And Political Determinants Of Tax Amnesties In The U S States
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Author : Eric Le Borgne
language : en
Publisher: International Monetary Fund
Release Date : 2006-09
Economic And Political Determinants Of Tax Amnesties In The U S States written by Eric Le Borgne and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-09 with Business & Economics categories.
This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically disentangles opposite theoretical effects to show that governors perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that by breaking horizontal equity, amnesties might be perceived as unfair: a significant correlation exists between governors who lost their reelection bids and the introduction of a tax amnesty during their election years.
The Economics Of Tax Avoidance And Evasion
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Author : Dhammika Dharmapala
language : en
Publisher: Edward Elgar Publishing
Release Date : 2017-04-28
The Economics Of Tax Avoidance And Evasion written by Dhammika Dharmapala and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-28 with categories.
Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This single volume provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. With an original introduction by the editor, this insightful book provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context.
Is Tax Amnesty A Good Tax Policy
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Author : Hari S. Luitel
language : en
Publisher: Lexington Books
Release Date : 2014-08-20
Is Tax Amnesty A Good Tax Policy written by Hari S. Luitel and has been published by Lexington Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-20 with Business & Economics categories.
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.
Tax Compliance And Tax Morale
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Author : Benno Torgler
language : en
Publisher: Edward Elgar Publishing
Release Date : 2007-01-01
Tax Compliance And Tax Morale written by Benno Torgler and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Business & Economics categories.
The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
An Economic Analysis Of Income Tax Reforms
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Author : G.C Ruggeri
language : en
Publisher: Routledge
Release Date : 2018-12-13
An Economic Analysis Of Income Tax Reforms written by G.C Ruggeri and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-13 with Business & Economics categories.
First published in 1998, Ruggeri and Vincent analyse different tax reform proposals to create a discourse on dispelling the myths surrounding the flat tax. This book proposes a progressive and comprehensive tax reforms, whilst simplifying the tax system for the vast majority of tax payers. Whilst ensuring the tax system reforms dose not hinder economic growth. This book should be required reading for anyone interested in the problems and promise of tax reform.
Tax Amnesties
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Author : Mr.Eric Le Borgne
language : en
Publisher: International Monetary Fund
Release Date : 2008-07-29
Tax Amnesties written by Mr.Eric Le Borgne and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-07-29 with Business & Economics categories.
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.
Tax Amnesties
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Author : Jacques Malherbe
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2011-01-01
Tax Amnesties written by Jacques Malherbe and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Business & Economics categories.
The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work's foreword: 'The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic . . . It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs.
Taxation
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Author : Simon James
language : en
Publisher: Taylor & Francis
Release Date : 2002
Taxation written by Simon James and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
Making People Pay
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Author : Sibichen K. Mathew
language : en
Publisher: Partridge Publishing
Release Date : 2013-08-14
Making People Pay written by Sibichen K. Mathew and has been published by Partridge Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08-14 with Social Science categories.
Can a complex subject like tax compliance be handled in such a simple manner? Sibichen K Mathew is successful in presenting his in-depth study on what makes people pay taxes or what prevents them from paying in a very interesting style. The Author takes us through the history, the economics and the politics of taxation to dissect the interconnected issues related to tax evasion and tax enforcement. He forcefully argues that the economic models are unable to fully explain the behaviour of taxpayers. For, if the tax laws are complex, the human mind is much more complex to yield to the economic models. His arguments are supported by data on attitudes, perceptions and experience of taxpayers, many of whom declare themselves to be tax evaders. The author also analyzes the sociological and economic causes and consequences of tax evasion and tax enforcement in the global context. The author has also briefly referred to the tax challenges thrown up by the integrated world economy. The solution offered is scaling up of international cooperation on a significant scale. The insights gained from these incisive analyses have enormous implications for policy makers as well as tax administrators all over the world. The taxpayers, tax practitioners and the students of social sciences would also find this book enriching.