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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...

Policies for Growth
			: The Latin American Experience:  Proceedings of a Conference held in Mangaratiba, Rio de Janeiro, Brazil, March 16-19, 1994

Policies for Growth : The Latin American Experience: Proceedings of a Conference held in Mangaratiba, Rio de Janeiro, Brazil, March 16-19, 1994 »

Series: Books

Author(s): Joaquín Muns , and André Lara Resende

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 1995

DOI: http://dx.doi.org/10.5089/9781557755179.071

ISBN: 9781557755179

Keywords: central bank, inflation, exchange rate, tax reform, capital inflows

This collection of papers delivered at a seminar, moderated by André Lara Resende, in Rio de Janeiro, Brazil, addresses the issues considered pertinent to the consolidation of stability, the recovery of growth, and...

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...

Political Economy of Multi-Level Tax Assignments in Latin American Countries

Political Economy of Multi-Level Tax Assignments in Latin American Countries »

Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...

APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts

APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts »

Source: 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

ISBN: 9781589067363

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

In 1998, a media exposé on widespread use of bogus foreign addresses by Irish bank depositors (to avoid withholding taxes on interest and reporting to the Irish Revenue) led to a major high-profile parliamen...

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs »

Source: 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

ISBN: 9781589067363

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

Kentucky...

CHAPTER 1. Introduction

CHAPTER 1. Introduction »

Source: 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

ISBN: 9781589067363

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

nothing can be said to be certain, except death and taxes.” (emphasis added)...

CHAPTER 2. Definition and Types of Amnesties

CHAPTER 2. Definition and Types of Amnesties »

Source: 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

ISBN: 9781589067363

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

Definition and Reasons for Amnesties...

CHAPTER 3. Economic Analysis

CHAPTER 3. Economic Analysis »

Source: 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

ISBN: 9781589067363

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

In this chapter we first give a heuristic intuition of the economic literature and modeling of tax amnesty. We then describe the key results of the literature....

CHAPTER 4. Recent Trends and Evidence

CHAPTER 4. Recent Trends and Evidence »

Source: 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

ISBN: 9781589067363

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

In this section we analyze the recent trends in tax amnesties, and some evidence is provided regarding their revenue and compliance effects. The first section is devoted to a review of the econometric litera...