Economic And Political Determinants Of Tax Amnesties In The U S States
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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.
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 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.
Global Challenges In Public Finance And International Relations
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Author : ?ahin Duran, Deniz
language : en
Publisher: IGI Global
Release Date : 2019-03-29
Global Challenges In Public Finance And International Relations written by ?ahin Duran, Deniz and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-29 with Business & Economics categories.
Although the concept of international public goods has been established, new international public needs arise by the day. For example, while there are many taxation problems and debates that have not yet been resolved internationally, many new tax-related problems like international transfer pricing, taxation of virtual profits, and taxation of electronic commerce are being added. These issues require studies that will discuss a new agenda and propose solutions for these dilemmas and problems. Global Challenges in Public Finance and International Relations provides an innovative and systematic examination of the present international financial events and institutions, international financial relations, and fiscal difficulties and dilemmas in order to discuss solutions for potential problems in the postmodern world. Highlighting topics such as international aid, public debt, and corporate governance, this publication is designed for executives, academicians, researchers, and students of public finance.
Developing Alternative Frameworks For Explaining Tax Compliance
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Author : James Alm
language : en
Publisher: Routledge
Release Date : 2010-06-10
Developing Alternative Frameworks For Explaining Tax Compliance written by James Alm and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-10 with Business & Economics categories.
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.
Ukraine
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2019-11-22
Ukraine written by International Monetary Fund. Fiscal Affairs Dept. 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 2019-11-22 with Business & Economics categories.
This Technical Assistance report focuses on Ukraine’s distributed profit tax, voluntary disclosure of assets, and Base Erosion and Profit Shifting Work Program implementation. The recommendations largely favor simplifying rules, improving the definition of basic concepts, eliminating potential loopholes, and adhering more closely to international standards in some cases. Thus, for the sake of simplification, the report recommends that Controlled Foreign Corporation rules should apply to the ‘first onshore’ person rather than having to trace them back to the ultimate beneficial owner in Ukraine. Also, it recommends that the proposed interest deduction limitation should eliminate the carry-forward currently permitted, limit deductions to net interest expense and exempt the financial sector from this limitation. Some key definitions can be improved too. The report suggests that if there is an urgent need to promote private investments, the accelerated depreciation tool should be applied for plant and machinery and structures housing them for say another five years.
Corruption Taxes And Compliance
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Author : Ms.Anja Baum
language : en
Publisher: International Monetary Fund
Release Date : 2017-11-17
Corruption Taxes And Compliance written by Ms.Anja Baum 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 2017-11-17 with Social Science categories.
This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
Tax Morale What Drives People And Businesses To Pay Tax
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-09-11
Tax Morale What Drives People And Businesses To Pay Tax written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-11 with categories.
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Proceedings Of The Annual Conference On Taxation Held Under The Auspices Of The National Tax Association Tax Institute Of America
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Author : National Tax Association-Tax Institute of America
language : en
Publisher:
Release Date : 2006
Proceedings Of The Annual Conference On Taxation Held Under The Auspices Of The National Tax Association Tax Institute Of America written by National Tax Association-Tax Institute of America and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Local taxation categories.
Proceedings Annual Conference On Taxation And Minutes Of The Annual Meeting Of The National Tax Association
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Author : National Tax Association
language : en
Publisher:
Release Date : 2006
Proceedings Annual Conference On Taxation And Minutes Of The Annual Meeting Of The National Tax Association written by National Tax Association and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Local taxation categories.