Is tax amnesty a good tax policy?: evidence from state tax amnesty programs in the united states
Auteur :
Luitel, Hari S.
Éditeur :
Bloomsbury Publishing Plc
ISBN :
9781498500081
Date de publication :
20 août 2014
Dimensions :
22,3 x 15,1 x 1,4 cm
Poids :
277 g
Langue :
Anglais
Pays d'origine :
USA
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.