Download or read book Is Tax Amnesty a Good Tax Policy written by Hari S. Luitel and published by Lexington Books. This book was released on 2014-08-20 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book State Tax Amnesty Programs written by Ram Lal Chugh and published by . This book was released on 1987 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Evaluation of State Tax Amnesty Programs and Recommendations on Maximizing Revenue in the Implementation of an Amnesty Program written by James A. Carlin and published by . This book was released on 1987 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Amnesty written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1998 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book New York State Tax Amnesty Final Report written by and published by . This book was released on 1988 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Tax Amnesty Programs written by Linda L. Spencer and published by . This book was released on 1986 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Status of State Tax Amnesty Programs written by United States. Internal Revenue Service. Research Division and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Tax Amnesty Programs written by Robert C. Pitcher and published by . This book was released on 1984 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Amnesties written by Mr.Eric Le Borgne and published by International Monetary Fund. This book was released on 2008-07-29 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs’ benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and U.S. state case studies. The authors conclude that “successful” tax amnesties are the exception rather than the norm. Improvements in tax administration are the essential ingredient in addressing the main problems that tax amnesties seek to address. Indeed, the most successful amnesty programs rely on improving the tax administration’s enforcement capacity. ?Given the potential drawbacks of tax amnesties, a few alternative measures are discussed.

Download or read book Incentives Nonfiler Response to State Tax Amnesty Programs written by United States. Internal Revenue Service. Research Division and published by . This book was released on 1992 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Tax Amnesty Programs written by Harley T. Duncan and published by . This book was released on 1990 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Structure and Performance of State Tax Amnesty Programs written by Ram Lal Chugh and published by . This book was released on 1990 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Tax Amnesty written by Peter F. LaPorte and published by . This book was released on 198? with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book New York State s Tax Amnesty Program written by Barry Schwartzbach and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities written by Neal Buckwalter and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the relation between state tax amnesties and financial reporting irregularities. State tax amnesty programs, which potentially signal a lax regulatory enforcement environment, provide a unique setting in which to examine the effects of state tax authorities on non-tax financial reporting behavior. The results suggest that firms headquartered in states offering a tax amnesty program are more likely to begin engaging in a financial reporting irregularity during the amnesty period. Furthermore, the results show that the observed increase in financial reporting irregularities occurs only during periods of repeat, not initial, amnesty programs. These findings suggest state tax amnesties have previously unexplored adverse effects on managers' behavior.

Download or read book State Tax Amnesty Program written by Daniel F. Ritsche and published by . This book was released on 1998 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Amnesty Program written by New York (State). Department of Taxation and Finance and published by . This book was released on 1986 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: