Tax Amnesties Theory Trends And Some Alternatives(1st Edition)
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International Monetary Fund
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ISBN: 1589067363, 978-1589067363
Book publisher: International Monetary Fund
Tax Amnesties Theory Trends And Some Alternatives 1st Edition Summary: Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and US state case studies.
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