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Is tax amnesty a good tax policy? : evidence from state tax amnesty programs in the United States / Hari S. Luitel.

By: Material type: TextTextPublisher: Lanham, Maryland ; London, England : Lexington Books, 2014Copyright date: ©2014Description: 1 online resource (115 pages) : illustrations, tablesContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781498500098 (e-book)
Subject(s): Genre/Form: Additional physical formats: Print version:: Is tax amnesty a good tax policy? : evidence from state tax amnesty programs in the United States.DDC classification:
  • 336.24/16 23
LOC classification:
  • KF6334 L85 2014
Online resources:
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Holdings
Item type Current library Call number Status Date due Barcode Item holds
Ebrary Online Books Ebrary Online Books Colombo Available CBEBK70001200
Ebrary Online Books Ebrary Online Books Jaffna Available JFEBK70001200
Ebrary Online Books Ebrary Online Books Kandy Available KDEBK70001200
Total holds: 0

Enhanced descriptions from Syndetics:

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.

Includes bibliographical references and index.

Description based on print version record.

Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.

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