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An economic analysis of tax amnesties
Journal of Public Economics, 1991Abstract Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impact on revenue collections. It concludes that, while in general it may be correct to impose a reduced penalty on individuals who ...
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The Tax Amnesty – Usage In Modern Tax Policy [PDF]
Izvestyia, 2010 In the article there ar e presented some important parameters of tax amnesty as a measure for enhancing not only collectability, but also the mutual trust between the revenue administration and taxpayers. There is an emphasis on the latest “wave” of tax amnesties around the world , provoked by the global crisis. There is traced the modest experience of
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Analysis of a Tax Amnesty’s Effectiveness in Indonesia
Journal of International Accounting, Auditing and Taxation, 2021Ain Hajawiyah, Trisni Suryarini
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Combating Tax Aggressiveness: Evidence From Indonesia’s Tax Amnesty Program
Cogent Economics and Finance, 2023Siti Nuryanah, Muhammad Arsalan Khan
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The Occurrence of Tax Amnesties: Theory and Evidence
Journal of Public Economics, 2015Ralph Bayer +2 more
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Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?
Public Finance Review, 2014Jaron H Wilde +2 more
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