Is tax amnesty a good tax policy? : evidence from state tax amnesty programs in the United States
Hari S. Luitel
| Year of publication: |
c 2014
|
|---|---|
| Authors: | Luitel, Hari S. |
| Publisher: |
Lanham, Md. [u.a.] : Lexington Books |
| Subject: | Steuerstrafrecht | Criminal tax law | Ländersteuer | State tax | Wirkungsanalyse | Impact assessment | Steuereinnahmen | Tax revenue | USA | United States | Steueramnestie |
| Description of contents: | Table of Contents [gbv.de] |
| Extent: | XXI, 91 S. graph. Darst. |
|---|---|
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Übersichtsarbeit ; Systematic review |
| Language: | English |
| Notes: | Includes bibliographical references and index PrefaceIntroduction -- 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. |
| ISBN: | 978-1-4985-0008-1 ; 978-1-4985-0009-8 |
| Classification: | Steuerrecht |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010400333