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On the effects of repeated tax amnesties

Sanchez Villalba, Miguel A. - In: Journal of economics and political economy : JEPE 4 (2017) 3, pp. 285-301

Persistent link: https://www.econbiz.de/10011748549

A study into the nature and consequences of tax evasion with special reference ot Inida

Sury, M. M. - In: Vision : journal of Indian taxation 2 (2015) 1, pp. 1-34

Persistent link: https://www.econbiz.de/10011638581

Tax Evasion and Inequality

Alstadsæter, Anette; Johannesen, Niels; Zucman, Gabriel - 2017

Persistent link: https://www.econbiz.de/10012542580

Essays in taxation : capacity, compliance and complexity

Müller, Cornelius - 2014

Persistent link: https://www.econbiz.de/10010389559

Tax amnesty from the perspective of tax official

Sayidah, Nur; Assagaf, Aminullah - In: Cogent business & management 6 (2019), pp. 1-13

This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods. The selected informants included four tax officials, two taxpayers, tax consultants,...

Persistent link: https://www.econbiz.de/10012115818

Do tax amnesties work? : The revenue effects of tax amnesties during the transition in the Russian Federation

Alm, James (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003639755

Analyse von Steueramnestiedaten

Haug, Michael (contributor); Hölscher, Luise (contributor); … - 2008

Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as "hightax" like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...