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  3. Offentlig økonomi og beskatning

Is Tax Amnesty a Good Tax Policy?

- Evidence from State Tax Amnesty Programs in the United States
Af: Hari S. Luitel Engelsk Hardback

Is Tax Amnesty a Good Tax Policy?

- Evidence from State Tax Amnesty Programs in the United States
Af: Hari S. Luitel Engelsk Hardback
Tjek vores konkurrenters priser
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. Although U.S. states have several motivations for implementing tax amnesties, the underlying objective boils down to raising tax revenues, either through the taxes collected immediately or through additions of new tax payers to the tax rolls and through an enlarged tax base. Are state tax amnesties successful in achieving this basic objective (i.e. bringing revenues to the state treasury that would not otherwise be collected)? This book revisits this critical question, given the significant fiscal crisis that many state governments have confronted since the turn of the twenty-first century.
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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. Although U.S. states have several motivations for implementing tax amnesties, the underlying objective boils down to raising tax revenues, either through the taxes collected immediately or through additions of new tax payers to the tax rolls and through an enlarged tax base. Are state tax amnesties successful in achieving this basic objective (i.e. bringing revenues to the state treasury that would not otherwise be collected)? This book revisits this critical question, given the significant fiscal crisis that many state governments have confronted since the turn of the twenty-first century.
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Produktdetaljer
Sprog: Engelsk
Sider: 114
ISBN-13: 9781498500081
Indbinding: Hardback
Udgave:
ISBN-10: 1498500080
Kategori: Offentlig økonomi og beskatning
Udg. Dato: 20 aug 2014
Længde: 13mm
Bredde: 144mm
Højde: 223mm
Forlag: Lexington Books
Oplagsdato: 20 aug 2014
Forfatter(e): Hari S. Luitel
Forfatter(e) Hari S. Luitel

Kategori Offentlig økonomi og beskatning

ISBN-13 9781498500081

Sprog Engelsk

Indbinding Hardback

Sider 114

Udgave

Længde 13mm

Bredde 144mm

Højde 223mm

Udg. Dato 20 aug 2014

Oplagsdato 20 aug 2014

Forlag Lexington Books

Kategori sammenhænge