Economic and Political Determinants of Tax Amnesties in the U.S. States /
This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically d...
| Հիմնական հեղինակ: | |
|---|---|
| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2006.
|
| Շարք: | IMF Working Papers; Working Paper ;
No. 2006/222 |
| Խորագրեր: | |
| Առցանց հասանելիություն: | Full text available on IMF |