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.
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.
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
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
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