Results 141 to 150 of about 454 (179)
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International Journal of Management Research and Economics, 2023
The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions.
null Mardiana Ruslan +4 more
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The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions.
null Mardiana Ruslan +4 more
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PARTICIPATION IN TAX AMNESTIES: THE INDIVIDUAL INCOME TAX [PDF]
National Tax Journal, 1989 able to gather on amnesties in other states. Do tax amnesties generate revenue that In our view, information about the types would not otherwise be collected? Will tax of taxpayers (or nontaxpayers) who paramnesties provide continuing future reve- ticipate in amnesties and the circumnue gains?
Fisher, Ronald C. +2 more
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SSRN Electronic Journal, 2014 A tax amnesty can be a useful tax policy tool when exploited in exceptional circumstances. Amnesties can also be used systematically as a discriminatory mechanism to improve the efficiency or even the equity of the tax system, but only if government commitment to enforcing tax law is credible.
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Tax Amnesties and Tax Revenues
Public Finance Quarterly, 1990This article examines some unexplored and unresolved issues surrounding the Abstract impact of tax amnesties on tax revenues. The results indicate that amnesties can have a positive impact on compliance and tax collections, if the amnesty makes individuals see that paying taxes is the norm and if individuals anticipate a future amnesty that will have a
James Alm, William Beck
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The economics of tax amnesties
Journal of Public Economics, 1991Abstract This paper examines some of the economic implications of tax amnesties. We present a model where individuals are initially uncertain about the disutility from tax evasion when they file their tax returns. If they later learn that they would like to be more honest than they have been, an amnesty gives them an opportunity to report additional ...
Arun S. Malik, Robert M. Schwab
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Tax Amnesties in the 2009 Tax Landscape
Bulletin for International Taxation, 2010This article provides a summary of the discussion on the topic of “Tax Amnesties” in Seminar N of the 63rd Congress of the International Fiscal Association, held in Vancouver, Canada on 3 September 2009.
J. Malherbe +10 more
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AMAZING GRACE: TAX AMNESTIES AND COMPLIANCE
National Tax Journal, 1990a one-time amnesty may increase future Does a tax amnesty raise or lower com- compliance if it is accompanied by greater pliance over time? This paper uses experi- expenditures for enforcement and stronger mental methods to analyze the long run penalties for evaders. Critics contend that impact of an amnesty.
Alm, James +2 more
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2014
Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (including interests and fines) by paying a defined amount. Such offers are usually presented as being exceptional and available for only a limited period of time.
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Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (including interests and fines) by paying a defined amount. Such offers are usually presented as being exceptional and available for only a limited period of time.
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Liberalization and Tax Amnesty in a Developing Economy
SSRN Electronic Journal, 2011We show that tax evaders can respond to a tax amnesty, even if enforcement activities do not change, if it is timed to coincide with liberalization and rising incomes. The success of the amnesty, in terms of its effect on tax revenue and welfare, depends on the distribution of the gains from liberalization.
Bosea, Pinaki, Jetter, Michael.
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Tax Amnesties In A Dynamic Model of Tax Evasion
Journal of Public Economic Theory, 1999We present a dynamic model of tax evasion, where tax liabilities last for two periods and the probability of an inspection decreases with the sum of taxes evaded this period plus taxes evaded last period. We show that a tax amnesty that pardons more than the evasion penalties (an extensive amnesty) can temporarily improve compliance.
Inés Macho‐Stadler +2 more
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