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Is Tax Amnesty a Good Tax Policy?

Evidence from State Tax Amnesty Programs in the United States

Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance.

Evidence from State Tax Amnesty Programs in the United States Hari S. Luitel ...
For example, Argentina, France, India, Ireland, and Italy have offered tax
amnesties for a number of times and sometimes the repetition of amnesty took
place at ...