Tax Amnesties : Theory, Trends, and Some Alternatives /
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...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2008.
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| Online Access: | Full text available on IMF |