01810cas a2200217 a 4500 AALejournalIMF010867 230101c9999 xx r poo 0 0eng d 15.00 USD 9781589067363 BD-DhAAL BD-DhAAL Le Borgne, Eric. Tax Amnesties : Theory, Trends, and Some Alternatives / Eric Le Borgne, Katherine Baer. Washington, D.C. : International Monetary Fund, 2008. 1 online resource (79 pages) <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Baer, Katherine. Full text available on IMF http://elibrary.imf.org/view/books/058/09193-9781589067363-en/09193-9781589067363-en-book.xml IMF e-Library