Results 181 to 190 of about 2,236 (214)
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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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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 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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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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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 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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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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Tax Amnesties and Political Participation
Public Finance Review, 2005In many countries, thinking about a (new) tax amnesty is currently in vogue. However, international experience shows that the financial success of such a tax amnesty is not guaranteed, in part because it is thought that tax amnesties may over time undermine tax compliance.
Torgler, Benno, Schaltegger, Christoph
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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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