| #7141568 in Books | 2010-12-15 | Original language:English | 9.50 x6.50 x.75l,1.26 | File Name: 904113364X | 225 pages
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 amnest...
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