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Tax Amnesties: Theory, Trends, and Some Alternatives Katherine Baer
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Tax Amnesties: Theory, Trends, and Some Alternatives
Katherine Baer
Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the benefits of tax amnesty programs often exceed the programs' costs. This paper weighs the advantages and disadvantages of tax amnesties.
78 pages
| Media | Books Paperback Book (Book with soft cover and glued back) |
| Released | February 28, 2009 |
| ISBN13 | 9781589067363 |
| Publishers | International Monetary Fund (IMF) |
| Pages | 70 |
| Dimensions | 150 × 220 × 10 mm · 160 g (Weight (estimated)) |
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