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Tax Amnesties
			: Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives »

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

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' benefi...

Supply-Side Tax Policy
			: Its Relevance to Developing Countries

Supply-Side Tax Policy : Its Relevance to Developing Countries »

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

DOI: http://dx.doi.org/10.5089/9780939934911.071

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the...

Tax Administration in Developing Countries

Tax Administration in Developing Countries »

Source: Tax Administration in Developing Countries : An Economic Perspective

Volume/Issue: 1987/42

Series: IMF Working Papers

Author(s): Charles Mansfield

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1987

ISBN: 9781451975390

Keywords: tax evasion, tax structure, tax system

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in d...

An Economic Analysis of Tax Amnesties

An Economic Analysis of Tax Amnesties »

Source: An Economic Analysis of Tax Amnesties

Volume/Issue: 1989/42

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451975475

Keywords: tax evasion, tax compliance, tax enforcement, tax amnesties, tax collection

Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impa...

The Costs of Taxation and the Marginal Cost of Funds1/

The Costs of Taxation and the Marginal Cost of Funds1/ »

Source: The Costs of Taxation and the Marginal Cost of Funds

Volume/Issue: 1995/83

Series: IMF Working Papers

Author(s): Joel Slemrod , and Shlomo Yitzhaki

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1995

ISBN: 9781451954548

Keywords: taxation, tax system, tax evasion, tax administration, tax reform

It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administ...

Presumptive Taxation in Sub-Saharan Africa

Presumptive Taxation in Sub-Saharan Africa »

Source: Presumptive Taxation in Sub-Saharan Africa : Experiences and Prospects

Volume/Issue: 1996/5

Series: IMF Working Papers

Author(s): Helaway Tadesse , and Günther Taube

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1996

ISBN: 9781451842135

Keywords: taxation, presumptive taxation, tax liability, tax authorities, tax evasion

Considering the need to broaden the tax base and to increase tax revenue in an efficient, equitable, and cost-effective manner, this paper analyzes presumptive taxation methods and their application in sub-Saharan...

Presumptive Taxation

Presumptive Taxation »

Source: Presumptive Taxation : Revenue and Automatic Stabilizer Aspects

Volume/Issue: 1993/69

Series: IMF Working Papers

Author(s): S. Erbas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1993

ISBN: 9781451960693

Keywords: taxation, tax liability, tax authority, presumptive taxation, tax evasion

Presumptive taxation has been adopted in many countries to tax hard-to-tax activities and reduce evasion. Further, in view of the possible efficiency gains from such techniques, a case can be made for adopting pres...

Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited1

Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited1 »

Source: Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited

Volume/Issue: 2008/7

Series: IMF Working Papers

Author(s): Tamás Papp , and Elöd Takáts

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2008

ISBN: 9781451868692

Keywords: tax evasion, Laffer curve, tax authority, tax rate cuts,

The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement ca...

Do Government Wage Cuts Close Budget Deficits? a Conceptual Framework for Developing Countries and Transition Economies

Do Government Wage Cuts Close Budget Deficits? a Conceptual Framework for Developing Countries and Transition Economies »

Source: Do Government Wage Cuts Close Budget Deficits? a Conceptual Framework for Developing Countries and Transition Economies

Volume/Issue: 1996/19

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1996

ISBN: 9781451922554

Keywords: wages, wage, tax evasion, tax collectors, tax collector

Real wage declines have been common in the public sector in many countries over substantial periods of time. In several cases, such wage reductions have coincided with a decline in the efficiency of the public sect...

Introducing a General Anti-Avoidance Rule (GAAR)

Introducing a General Anti-Avoidance Rule (GAAR) »

Source: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...