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APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
Kentucky Michigan Ireland...
APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
In 1998, a media exposé on widespread use of bogus foreign addresses by Irish bank depositors (to avoid withholding taxes on interest and reporting to the Irish Revenue) led to a major high-profile parliamen...
CHAPTER 5. Alternatives to Amnesties »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
The previous sections have highlighted some of the shortcomings of tax amnesties: (1) immediate gross revenue collection is, at best, limited to a low (single-digit) share of revenue collection; (2) short-te...
CHAPTER 6. Conclusions »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
Countries and states have introduced tax amnesties for a variety of reasons. Among the most common ones are (1) an immediate revenue need (e.g., during an economic downturn), (2) a desire to improve tax comp...
CHAPTER 2. Definition and Types of Amnesties »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
Definition and Reasons for Amnesties Definition 3 A tax amnesty can be defined as a limited-ti...
CHAPTER 3. Economic Analysis »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
In this chapter we first give a heuristic intuition of the economic literature and modeling of tax amnesty. We then describe the key results of the literature. The Modeling of Tax Amnes...
CHAPTER 1. Introduction »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
“Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.” (emphasis added)...
CHAPTER 4. Recent Trends and Evidence »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
In this section we analyze the recent trends in tax amnesties, and some evidence is provided regarding their revenue and compliance effects. The first section is devoted to a review of the econometric litera...
Tax Amnesties : Theory, Trends, and Some Alternatives »
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
DOI: http://dx.doi.org/10.5089/9781589067363.058
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
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' benefi...
Back Matter »
Source: Tax Amnesties : Theory, Trends, and Some Alternatives
Series: IMF Special Issues
Author(s): Eric Le Borgne , and Katherine Baer
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 July 2008
ISBN: 9781589067363
Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance
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' benefi...