Results 181 to 190 of about 765,901 (209)
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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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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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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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Amnesty, Enforcement, and Tax Policy [PDF]
Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents.
Herman B. Leonard, Richard J. Zeckhauser
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Tax Amnesty (in Russian) [PDF]
, 2014 This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of amnesties on tax compliance and high direct and indirect costs
Kateryna Bornukova +3 more
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Amnesties, Settlements and Optimal Tax Enforcement
Economica, 1998This paper develops a model of tax enforcement in which the tax agency has discretionary power to make pre‐audit settlement offers. Settlements can take the form of either general amnesties or individual deals. It is shown that pre‐audit settlements allow the agency to overcome its limited control over the enforcement parameters (the agency takes the ...
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Tax Amnesties and Evaluation of the Tax Amnesties in Turkey
2013Tax amnesties are implemented in both developed and developing countries. Tax amnesties have some benefits which are to generate revenue for the government to increase tax revenues, alleviates the burden of the tax administration and the judiciary. However, tax ammesties have some harmful consequences which are to reduce the compliance of tax payers ...
Edgzdogan, Nihat, Gumus, Erhan
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We present a dynamic model that explains the recurrence of tax amnesties as a self-reinforcing phenomenon driven by government reputation. We model repeated interactions between a government and a continuum of taxpayers, where the government’s type evolves stochastically and remains unobservable to taxpayers.
Ş. Nuray Akın, Onursal Bağırgan
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Ş. Nuray Akın, Onursal Bağırgan
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Tax Evasion, Tax Amnesties and the Psychological Tax Contract [PDF]
, 2007 Tax compliance has been studied in traditional public economics by heavily relying on deterrence as the most important compliance-increasing factor. This model of tax evasion is however challenged by inconclusive empirical evidence also pointing to the importance of tax morale as the individual’s intrinsic motivation to honestly pay taxes.
Lars P. Feld, Bruno S. Frey
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International VAT Monitor, 2019
In late October 2018, Italy enacted a Law Decree providing for several tax amnesty rules. Some of those rules could be regarded as conflicting with EU law, either because they allow taxable persons to pay to the Italian Revenue Agency less than the VAT due, or because they could qualify as illegal State aid.
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In late October 2018, Italy enacted a Law Decree providing for several tax amnesty rules. Some of those rules could be regarded as conflicting with EU law, either because they allow taxable persons to pay to the Italian Revenue Agency less than the VAT due, or because they could qualify as illegal State aid.
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