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A Primeron Tax Evasion

A Primeron Tax Evasion »

Source: A Primeron Tax Evasion

Volume/Issue: 1993/21

Series: IMF Working Papers

Author(s): Vito Tanzi , and Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1993

ISBN: 9781451921533

Keywords: tax evasion, tax administration, tax system, tax authorities, tax compliance

Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with ful...

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...

A Primeron Tax Evasion

A Primeron Tax Evasion »

Volume/Issue: 1993/21

Series: IMF Working Papers

Author(s): Vito Tanzi , and Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1993

DOI: http://dx.doi.org/10.5089/9781451921533.001

ISBN: 9781451921533

Keywords: tax evasion, tax administration, tax system, tax authorities, tax compliance

Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with ful...

An Economic Analysis of Tax Amnesties

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

DOI: http://dx.doi.org/10.5089/9781451975475.001

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...