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[null,"1.","Record Nr.",null,"UNINA9910791151503321"]
[null,null,"Autore",null,"Luitel Hari S. <1965->"]
[null,null,"Titolo",null,"Is tax amnesty a good tax policy? : evidence from state tax amnesty programs in the United States / / Hari S. Luitel"]
[null,null,"Pubbl/distr/stampa",null,"Lanham, Maryland ; ; London, England : , : Lexington Books, , 2014"]
[{"$nulls":4},"©2014"]
[null,null,"ISBN",null,"1-4985-0009-9"]
[null,null,"Descrizione fisica",null,"1 online resource (115 p.)"]
[null,null,"Disciplina",null,"336.24/16"]
[null,null,"Soggetti",null,"Tax amnesty - United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[{"$nulls":3},"Livello bibliografico","Monografia"]
[{"$nulls":3},"Note generali","Description based upon print version of record."]
[{"$nulls":3},"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Contents; Tables; Figures; Abbreviations Used; Preface; Acknowledgment; Chapter 1. Introduction; Chapter 2. Tax Amnesty Controversy and Rationale for the Need of Present Study; Chapter 3. Literature Review; Chapter 4. A Review of International Tax Amnesty Experience; Chapter 5. A Review of US State Tax Amnesty Experience; Chapter 6. A Review of Experience with the Colorado 1985 Tax Amnesty; Chapter 7. A Review of Causes of State Tax Amnesties; Chapter 8. Effects of Tax Amnesties on Tax Revenue; Chapter 9. Summary, Discussion and Conclusion; References; Index; About the Author"]
[{"$nulls":3},"Sommario/riassunto","<span><span>Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance. </span></span>"]