Tax Amnesties: Theory, Trends, and Some AlternativesTax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and US state case studies.
How to Get Tax Amnesty SupplementThis supplement is an update supplement to Dan Pilla's book How to Get Tax Amnesty, 7th Edition. It does not replace but brings the original book How to Get Tax Amnesty up to date with new taxpayers' rights and procedures. The supplement adds 17 new sections to the Tax Amnesty book.
Tax AmnestiesThe controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past ... Read More >