03595oam 22008774 450 991078841110332120230828232601.01-4623-0641-11-4527-6123-X1-283-21074-697866138233801-4519-0935-7(CKB)3360000000443335(EBL)3014527(SSID)ssj0000940140(PQKBManifestationID)11528470(PQKBTitleCode)TC0000940140(PQKBWorkID)10939145(PQKB)11743942(OCoLC)694141230(MiAaPQ)EBC3014527(IMF)WPIEE2006222(EXLCZ)99336000000044333520020129d2006 uf 0engur|n|---|||||txtccrEconomic and Political Determinants of Tax Amnesties in the U.S. States /Eric Le BorgneWashington, D.C. :International Monetary Fund,2006.1 online resource (15 p.)IMF Working Papers"September 2006."1-4518-6482-5 Includes bibliographical references.""Contents""; ""I. INTRODUCTION""; ""II. METHODOLOGY: A DISCRETE-TIME DURATION MODEL""; ""III. DATA DESCRIPTION""; ""IV. EMPIRICAL RESULTS""; ""V. CONCLUSION""; ""REFERENCES""This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically disentangles opposite theoretical effects to show that governors perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that by breaking horizontal equity, amnesties might be perceived as unfair: a significant correlation exists between governors who lost their reelection bids and the introduction of a tax amnesty during their election years.IMF Working Papers; Working Paper ;No. 2006/222Tax amnestyUnited StatesTax collectionUnited StatesPublic FinanceimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfPublic AdministrationimfPublic Sector Accounting and AuditsimfPublic finance & taxationimfSubnational taximfRevenue administrationimfFiscal risksimfTax equityimfRevenueimfFiscal policyimfTax administration and procedureimfUnited StatesimfTax amnestyTax collectionPublic FinanceTaxationTaxation, Subsidies, and Revenue: GeneralPublic AdministrationPublic Sector Accounting and AuditsPublic finance & taxationSubnational taxRevenue administrationFiscal risksTax equityRevenueFiscal policyTax administration and procedureLe Borgne Eric1463985DcWaIMFBOOK9910788411103321Economic and Political Determinants of Tax Amnesties in the U.S. States3802247UNINA