Hari S. Luitel

Is Tax Amnesty a Good Tax Policy?

Evidence from State Tax Amnesty Programs in the United States

• Gebundenes Buch

Produktbeschreibung

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.

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Produktdetails

• Verlag: Globe Pequot Publishing Group Inc/Bloomsbury
• Seitenzahl: 114
• Erscheinungstermin: 20. August 2014
• Englisch
• Abmessung: 222mm x 145mm x 10mm
• Gewicht: 285g
• ISBN-13: 9781498500081
• ISBN-10: 1498500080
• Artikelnr.: 41084666

Autorenporträt

Hari S. Luitel is assistant professor in the Department of Business and Economics at Algoma University.

Inhaltsangabe

CONTENTS List of Tables
ii List of Figures
iv List of Abbreviations Used
v Preface
vii Chapter 1: Introduction
1 Chapter 2: Tax Amnesty Controversy and Rationale for the Need of Present Study
3 Chapter 3: Literature Review
5 Chapter 4: A Review of International Tax Amnesty Experience
9 Chapter 5: A Review of US State Tax Amnesty Experience
18 Chapter 6: A Review of Experience with the Colorado 1985 Tax Amnesty
20 Chapter 7: A Review of Causes of State Tax Amnesties
28 Chapter 8: Effects of Tax Amnesties on Tax Revenue
41 Chapter 9: Summary
Discussion and Conclusion
47 Notes
51 References
57 Index