Tax Amnesties: Theory, Trends, and Some Alternatives

Business & Finance, Economics, International Economics, Macroeconomics
Cover of the book Tax Amnesties: Theory, Trends, and Some Alternatives by Eric Mr. Le Borgne, Katherine Ms. Baer, INTERNATIONAL MONETARY FUND
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Author: Eric Mr. Le Borgne, Katherine Ms. Baer ISBN: 9781452781624
Publisher: INTERNATIONAL MONETARY FUND Publication: July 29, 2008
Imprint: INTERNATIONAL MONETARY FUND Language: English
Author: Eric Mr. Le Borgne, Katherine Ms. Baer
ISBN: 9781452781624
Publisher: INTERNATIONAL MONETARY FUND
Publication: July 29, 2008
Imprint: INTERNATIONAL MONETARY FUND
Language: English

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.

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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.

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