Series: Tax Law Technical Note
Author(s): Christophe Waerzeggers , and Cory Hillier
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 March 2019
Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer
Designing Interest and Tax Penalty Regimes...