Hari S. Luitel

Is Tax Amnesty a Good Tax Policy? (eBook, ePUB)

Evidence from State Tax Amnesty Programs in the United States

• Format: ePub

Produktbeschreibung

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.

Produktdetails

• Verlag: Bloomsbury eBooks US
• Seitenzahl: 76
• Erscheinungstermin: 20. August 2014
• Englisch
• ISBN-13: 9781498500098
• Artikelnr.: 41508097

Autorenporträt

Hari S. Luitel is assistant professor in the Department of Business and Economics at Algoma University.

Inhaltsangabe

CONTENTS
List of Tables, ii
List of Figures, iv
List of Abbreviations Used, v
Preface, vii
Chapter 1: Introduction, 1
Chapter 2: Tax Amnesty Controversy and Rationale for the Need of Present
Study, 3
Chapter 3: Literature Review, 5
Chapter 4: A Review of International Tax Amnesty Experience, 9
Chapter 5: A Review of US State Tax Amnesty Experience, 18
Chapter 6: A Review of Experience with the Colorado 1985 Tax Amnesty, 20
Chapter 7: A Review of Causes of State Tax Amnesties, 28
Chapter 8: Effects of Tax Amnesties on Tax Revenue, 41
Chapter 9: Summary, Discussion and Conclusion, 47
Notes, 51
References, 57
Index