Preface -- Introduction -- Tax amnesty controversy and rationale for the need of present study -- Literature review -- A review of international tax amnesty experience -- A review of US state tax amnesty experience -- A review of experience with the Colorado 1985 tax amnesty -- A review of causes of state tax amnesties -- Effects of tax amnesties on tax revenue -- Summary, discussion and conclusion -- Notes -- References -- Index
Summary
<Span><span>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. </span></span>
Bibliography
Includes bibliographical references (pages 81-86) and index
Notes
Description based on print version record and CIP data provided by publisher; resource not viewed
