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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...

The Behavior of Non-Oil Commodity Prices

The Behavior of Non-Oil Commodity Prices »

Series: Occasional Papers

Author(s): Eduardo Borensztein , Peter Wickham , Mohsin Khan , and Carmen Reinhart

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1994

DOI: http://dx.doi.org/10.5089/9781557754127.084

ISBN: 9781557754127

Keywords: commodity prices, export earnings, commodity exports, non-oil commodity, export taxes

This paper analyzes global commodity trends and concludes that the marked decline in real commodity prices of the past decade should be regarded as largely permanent and irreversible. The authors contend that the a...

Italy

Italy »

Source: Italy : Technical Assistance Report--The Delega Fiscale and the Strategic Orientation of Tax Reform

Volume/Issue: 2012/280

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2012

ISBN: 9781475511192

Keywords: tax expenditures, tax system, property tax, tax reform, tax authorities

The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of Italy (the 'TA recipient') in response to their request for technical ass...

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's »

Source: Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...

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...