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Tax Amnesties

Jacques Malherbe




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 | #6811811 in Books |  2010-12-15 | Original language:English |  9.50 x6.50 x.75l,1.26 | File type: PDF | 225 pages

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The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesti...

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