Template-type: ReDIF-Paper 1.0
Author-Name: James Alm 
Author-Email: jalm@gsu.edu
Author-Homepage: http://aysps.gsu.edu/AlmJ.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html
Title: Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 
Abstract:Governments of all kinds have frequently turned to tax amnesties as part of their
 fiscal programs. An amnesty typically allows individuals or firms to pay previously unpaid
 taxes without being subject to some or all of the financial and criminal penalties that
 the discovery of tax evasion normally brings. In the last twenty years, nearly forty states
 in the United States have enacted some form of tax amnesty, sometimes more than once.
 Many other countries have also used one or more amnesties. These countries include those
 in all parts of the world: in Europe (Belgium, France, Ireland, Italy, Switzerland),
 Latin America (Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, Honduras,
 Mexico, Panama, Peru, Uruguay), Asia (India, Malaysia, Pakistan, Sri Lanka),
 and the Pacific (Australia, Indonesia, New Zealand, the Philippines).Tax amnesties are
 a controversial revenue tool. The obvious purpose of a tax amnesty is to raise short-run
 revenue. This may or may not work, and it can bring about expectations of future amnesties
 thereby reducing taxpayer compliance after the amnesty. This paper discusses basic design
 features of an amnesty, evaluates the benefits and costs of an amnesty, examines
 the country experiences of several "typical" amnesties, and presents some conclusions
 and recommendations for the introduction of a tax amnesty in the Russian Federation. 
Keywords: Tax Policy Analysis,Russian, Tax Amnesty
Length: 10 pages
Creation-Date: 1998-10-01
File-URL:http://icepp.gsu.edu/files/2015/03/ispwp9806.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper9806