Code: 06651336
Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the benefits of tax amnesty programs often exceed the programs' costs. This paper w ... more
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Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the benefits of tax amnesty programs often exceed the programs' costs. This paper weighs the advantages and disadvantages of tax amnesties.
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