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010   $a9786613823380
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100   $a20020129d2006      uf         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aEconomic and Political Determinants of Tax Amnesties in the U.S. States /$fEric Le Borgne
205   $a1st ed.
210  1$aWashington, D.C. :$cInternational Monetary Fund,$d2006.
215   $a1 online resource (15 p.)
225 1 $aIMF Working Papers
300   $a"September 2006."
311   $a1-4518-6482-5 
320   $aIncludes bibliographical references.
327   $a""Contents""; ""I. INTRODUCTION""; ""II. METHODOLOGY: A DISCRETE-TIME DURATION MODEL""; ""III. DATA DESCRIPTION""; ""IV. EMPIRICAL RESULTS""; ""V. CONCLUSION""; ""REFERENCES""
330 3 $aThis paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically disentangles opposite theoretical effects to show that governors perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that by breaking horizontal equity, amnesties might be perceived as unfair: a significant correlation exists between governors who lost their reelection bids and the introduction of a tax amnesty during their election years.
410  0$aIMF Working Papers; Working Paper ;$vNo. 2006/222
606   $aTax amnesty$zUnited States
606   $aTax collection$zUnited States
606   $aPublic Finance$2imf
606   $aTaxation$2imf
606   $aTaxation, Subsidies, and Revenue: General$2imf
606   $aPublic Administration$2imf
606   $aPublic Sector Accounting and Audits$2imf
606   $aPublic finance & taxation$2imf
606   $aSubnational tax$2imf
606   $aRevenue administration$2imf
606   $aFiscal risks$2imf
606   $aTax equity$2imf
606   $aRevenue$2imf
606   $aFiscal policy$2imf
606   $aTax administration and procedure$2imf
607   $aUnited States$2imf
615  0$aTax amnesty
615  0$aTax collection
615  7$aPublic Finance
615  7$aTaxation
615  7$aTaxation, Subsidies, and Revenue: General
615  7$aPublic Administration
615  7$aPublic Sector Accounting and Audits
615  7$aPublic finance & taxation
615  7$aSubnational tax
615  7$aRevenue administration
615  7$aFiscal risks
615  7$aTax equity
615  7$aRevenue
615  7$aFiscal policy
615  7$aTax administration and procedure
700   $aLe Borgne$b Eric$01606018
801  0$bDcWaIMF
906   $aBOOK
912   $a9910822787103321
996   $aEconomic and Political Determinants of Tax Amnesties in the U.S. States$93998555
997   $aUNINA