LEADER 01128nam a22002771i 4500 001 991001579989707536 005 20031124141051.0 008 040407s1976 it a||||||||||||||||ita 035 $ab12791878-39ule_inst 035 $aARCHE-077150$9ExL 040 $aDip.to Scienze Storiche$bita$cA.t.i. Arché s.c.r.l. Pandora Sicilia s.r.l. 082 04$a720.9 245 03$aLa storia dell'architettura :$bproblemi di metodo e di didattica 260 $aFirenze :$bIstituto di storia dell'architettura,$c1976 300 $a229 p. :$bill. ;$c24 cm 500 $aAtti del Convegno tenuto a Firenze nel 1974 500 $aIn testa al front.: Università degli studi di Firenze 650 4$aArchitettura$xStoria$xCongressi$y1974 650 4$aCongressi$zFirenze$y1974 710 2 $aUniversità degli Studi 907 $a.b12791878$b02-04-14$c16-04-04 912 $a991001579989707536 945 $aLE009 LA VII A 15$g1$iLE009S.i.-00048$lle009$o-$pE0.00$q-$rl$s- $t0$u0$v0$w0$x0$y.i13336952$z16-04-04 996 $aStoria dell'architettura$9293126 997 $aUNISALENTO 998 $ale009$b16-04-04$cm$da $e-$fita$git $h3$i1 LEADER 03814oam 22009734 450 001 9910975148603321 005 20250426110119.0 010 $a9786613823380 010 $a9781462306411 010 $a1462306411 010 $a9781452761237 010 $a145276123X 010 $a9781283210744 010 $a1283210746 010 $a9781451909357 010 $a1451909357 035 $a(CKB)3360000000443335 035 $a(EBL)3014527 035 $a(SSID)ssj0000940140 035 $a(PQKBManifestationID)11528470 035 $a(PQKBTitleCode)TC0000940140 035 $a(PQKBWorkID)10939145 035 $a(PQKB)11743942 035 $a(OCoLC)694141230 035 $a(MiAaPQ)EBC3014527 035 $a(IMF)WPIEE2006222 035 $a(IMF)WPIEA2006222 035 $aWPIEA2006222 035 $a(EXLCZ)993360000000443335 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 $a"September 2006." 311 08$a9781451864823 311 08$a1451864825 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 $aFiscal policy$2imf 606 $aFiscal risks$2imf 606 $aPublic Administration$2imf 606 $aPublic finance & taxation$2imf 606 $aPublic Finance$2imf 606 $aPublic Sector Accounting and Audits$2imf 606 $aRevenue administration$2imf 606 $aRevenue$2imf 606 $aSubnational tax$2imf 606 $aTax administration and procedure$2imf 606 $aTax equity$2imf 606 $aTaxation$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 607 $aUnited States$2imf 615 0$aTax amnesty 615 0$aTax collection 615 7$aFiscal policy 615 7$aFiscal risks 615 7$aPublic Administration 615 7$aPublic finance & taxation 615 7$aPublic Finance 615 7$aPublic Sector Accounting and Audits 615 7$aRevenue administration 615 7$aRevenue 615 7$aSubnational tax 615 7$aTax administration and procedure 615 7$aTax equity 615 7$aTaxation 615 7$aTaxation, Subsidies, and Revenue: General 700 $aLe Borgne$b Eric$01815609 801 0$bDcWaIMF 906 $aBOOK 912 $a9910975148603321 996 $aEconomic and Political Determinants of Tax Amnesties in the U.S. States$94371072 997 $aUNINA